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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
    July 31, 2026   Case Laws Income Tax
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    July 30, 2026   Notifications DGFT
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July 31, 2026   Case Laws Income Tax
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
July 31, 2026   Case Laws Income Tax
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
July 31, 2026   Case Laws Income Tax
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.
July 31, 2026   Case Laws Income Tax
Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
July 31, 2026   Case Laws Income Tax
Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
July 31, 2026   Case Laws Income Tax
Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
July 31, 2026   Case Laws Income Tax
Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
July 31, 2026   Case Laws Income Tax
Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
July 31, 2026   Case Laws Income Tax
Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
July 31, 2026   Case Laws Customs
Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
July 31, 2026   Case Laws Customs
Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
July 31, 2026   Case Laws FEMA
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
July 31, 2026   Case Laws Money Laundering
Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
July 31, 2026   Case Laws Money Laundering
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
July 31, 2026   Case Laws Central Excise
Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
July 31, 2026   Case Laws Central Excise
Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
July 31, 2026   Case Laws Indian Laws
Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
July 30, 2026   Notifications DGFT
Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
July 30, 2026   Circulars SEBI
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
July 30, 2026   Case Laws GST
Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.

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Customs

CBIC has updated the list of authorised officers for food...

Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.

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Customs April 21, 2026 Circulars
CBIC has updated the list of authorised officers for food imports under the FSS Act and FSS (Import) Regulations by incorporating five additional points of entry notified by FSSAI. The revised list now covers 171 points of entry across airports, ICDs, SEZs, seaports and land customs stations, with the designated officer varying by location between FSSAI authorised officers and Customs officers such as Superintendents, Appraisers, Inspectors and Examiners. Instruction No. 31/2025-Customs stands modified to that extent, and field formations are directed to sensitise officers accordingly.
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Acts Income Tax
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