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    August 4, 2026   Case Laws GST
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    August 4, 2026   Case Laws GST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case Laws Income Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case Laws Income Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case Laws Income Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case Laws Customs
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case Laws Customs
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
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August 4, 2026   Case Laws GST
Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
August 4, 2026   Case Laws GST
Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
August 4, 2026   Case Laws GST
Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
August 4, 2026   Case Laws Income Tax
Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
August 4, 2026   Case Laws Income Tax
Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
August 4, 2026   Case Laws Income Tax
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
August 4, 2026   Case Laws Income Tax
Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
August 4, 2026   Case Laws Income Tax
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
August 4, 2026   Case Laws Income Tax
Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
August 4, 2026   Case Laws Income Tax
Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
August 4, 2026   Case Laws Income Tax
Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
August 4, 2026   Case Laws Income Tax
Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
August 4, 2026   Case Laws Income Tax
Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
August 4, 2026   Case Laws Customs
Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
August 4, 2026   Case Laws Customs
Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.

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Home › Highlights › FEMA › 2026 › April, 2026 › This
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FEMA

AD Category-I banks must report OTC foreign exchange derivative...

OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.

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FEMA April 28, 2026 Circulars
AD Category-I banks must report OTC foreign exchange derivative contracts involving INR undertaken globally by their related parties to the CCIL trade repository. The reporting covers deliverable and non-deliverable contracts, while back-to-back transactions and transactions with other AD Category-I banks in India may be excluded because they are already reported under existing instructions. The bank may omit contracts with notional value not exceeding USD 1 million or equivalent. From July 1, 2027 and phased through July 1, 2028, banks must meet progressive coverage thresholds for related-party reporting, ultimately reporting all such INR-linked contracts other than the parent's transactions. Reports must include meaningful transaction details and be filed preferably on trade date, and in any event within two working days.
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Acts Income Tax
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