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    February 3, 2026   Circulars Customs
    eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
    February 3, 2026   Circulars Customs
    Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
    February 3, 2026   Circulars Customs
    Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
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    RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
    February 3, 2026   Circulars Customs
    Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
    February 3, 2026   Case Laws GST
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    Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
    February 3, 2026   Case Laws GST
    Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
    February 3, 2026   Case Laws GST
    Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
    February 3, 2026   Case Laws GST
    Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
    February 3, 2026   Case Laws GST
    Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
    February 3, 2026   Case Laws Income Tax
    Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
    February 3, 2026   Case Laws Income Tax
    Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
    February 3, 2026   Case Laws Income Tax
    Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
    February 3, 2026   Case Laws Income Tax
    Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
    February 3, 2026   Case Laws Income Tax
    Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
    February 3, 2026   Case Laws Income Tax
    Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
    February 3, 2026   Case Laws Income Tax
    Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
    February 3, 2026   Case Laws Income Tax
    Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
    February 3, 2026   Case Laws Income Tax
    Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected
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February 3, 2026   Circulars Customs
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
February 3, 2026   Circulars Customs
Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
February 3, 2026   Circulars Customs
Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
February 3, 2026   Circulars Customs
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary certificate.
February 3, 2026   Circulars Customs
Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
February 3, 2026   Case Laws GST
Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
February 3, 2026   Case Laws GST
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
February 3, 2026   Case Laws GST
Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
February 3, 2026   Case Laws GST
Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
February 3, 2026   Case Laws GST
Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
February 3, 2026   Case Laws GST
Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
February 3, 2026   Case Laws Income Tax
Section 270A penalty where taxpayer relied on precedent and assessed income not higher; penalty found unsustainable and stayed.
February 3, 2026   Case Laws Income Tax
Charitable exemption for delayed Form 10BB filing declared impermissible to deny; relief granted with Rs.50,000 payment
February 3, 2026   Case Laws Income Tax
Tax treatment of bank transactions and foreign branch income: tribunal confirms inclusion, limits deductions and tax credits allowed
February 3, 2026   Case Laws Income Tax
Applicability of reduced treaty dividend rate to nonresident shareholders, directing 10% DDT and refund of excess paid
February 3, 2026   Case Laws Income Tax
Unaccounted sales in seized diaries lead to 2.5% net profit addition; payment-based additions deleted thereafter.
February 3, 2026   Case Laws Income Tax
Revision under Section 263 overclaimed due to alleged bogus purchases; tribunal restores AO's plausible assessment view and sets aside revision.
February 3, 2026   Case Laws Income Tax
Limitation for final assessment under sections 144C and 153 clarified, resulting in quashing of timebarred assessment order
February 3, 2026   Case Laws Income Tax
Noncommunication of statutory notices in portal proceedings led to penalty deletion and reopening of exparte assessment.
February 3, 2026   Case Laws Income Tax
Rebate under section 87A for capital gains and virtual asset tax: partial allowance for STCG, crypto claim rejected

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DGFT

The validity of the existing Minimum Export Price condition for...

Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.

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DGFT April 11, 2026 Notifications
The validity of the existing Minimum Export Price condition for exports of Natural Honey under ITC(HS) code 04090000 is extended, so exports remain subject to the same MEP requirement until 31 December 2026. This amendment is issued by replacing the earlier end date and operates immediately, thereby continuing the export control for Natural Honey without changing the MEP amount itself.
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Acts Income Tax
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