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    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
    July 22, 2026   Case Laws Income Tax
    Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
    July 22, 2026   Case Laws Income Tax
    Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
    July 22, 2026   Case Laws Income Tax
    Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
    July 22, 2026   Case Laws Income Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case Laws Income Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case Laws Income Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
    July 22, 2026   Case Laws Income Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance...
    July 22, 2026   Case Laws Income Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case Laws Income Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
    July 22, 2026   Case Laws Income Tax
    Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
    July 22, 2026   Case Laws Income Tax
    Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
    July 22, 2026   Case Laws Income Tax
    Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.
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July 22, 2026   Case Laws GST
Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
July 22, 2026   Case Laws GST
Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
July 22, 2026   Case Laws GST
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
July 22, 2026   Case Laws Income Tax
Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
July 22, 2026   Case Laws Income Tax
Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
July 22, 2026   Case Laws Income Tax
Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
July 22, 2026   Case Laws Income Tax
Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
July 22, 2026   Case Laws Income Tax
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.
July 22, 2026   Case Laws Income Tax
Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
July 22, 2026   Case Laws Income Tax
Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
July 22, 2026   Case Laws Income Tax
Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
July 22, 2026   Case Laws Income Tax
Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
July 22, 2026   Case Laws Income Tax
Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
July 22, 2026   Case Laws Income Tax
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash deposits.
July 22, 2026   Case Laws Income Tax
Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance.
July 22, 2026   Case Laws Income Tax
Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
July 22, 2026   Case Laws Income Tax
Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
July 22, 2026   Case Laws Income Tax
Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
July 22, 2026   Case Laws Income Tax
Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
July 22, 2026   Case Laws Income Tax
Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.

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Customs

SCMTR implementation has been extended through the transitional...

SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.

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Customs April 9, 2026 Circulars
SCMTR implementation has been extended through the transitional period till 30 June 2026, while import-export manifest messages remain successfully implemented pan-India and stuffing messages are live at all sites. During the extended timeline, stakeholders must submit correct electronic declarations in the prescribed format, as uniformity in stuffing message filing is still being achieved and some messages remain under development and testing across ICDs, CFSs, SEZs and gateway ports. Weekly awareness and outreach programmes will be conducted to support compliance and address implementation issues, and difficulties may be reported to the SCMTR Cell for prompt resolution.
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Acts Income Tax
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