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    February 24, 2026   Case Laws Income Tax
    Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
    February 24, 2026   Case Laws Income Tax
    Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
    February 24, 2026   Case Laws Income Tax
    Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
    February 24, 2026   Case Laws Income Tax
    Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
    February 24, 2026   Case Laws Income Tax
    Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
    February 24, 2026   Case Laws Customs
    Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
    February 24, 2026   Case Laws Companies Law
    Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
    February 24, 2026   Case Laws FEMA
    Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
    February 24, 2026   Case Laws Indian Laws
    Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
    February 24, 2026   Case Laws Indian Laws
    Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
    February 24, 2026   Case Laws FEMA
    Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
    February 23, 2026   Circulars DGFT
    Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
    February 23, 2026   Circulars DGFT
    Export factoring support enables eligible MSMEs to claim interest subvention under pilot EPM scheme with regulated factors.
    February 23, 2026   Circulars DGFT
    Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
    February 23, 2026   Case Laws GST
    Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
    February 23, 2026   Case Laws GST
    Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
    February 23, 2026   Case Laws GST
    Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
    February 23, 2026   Case Laws GST
    Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
    February 23, 2026   Case Laws GST
    Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
    February 23, 2026   Case Laws GST
    Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.
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February 24, 2026   Case Laws Income Tax
Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
February 24, 2026   Case Laws Income Tax
Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
February 24, 2026   Case Laws Income Tax
Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
February 24, 2026   Case Laws Income Tax
Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
February 24, 2026   Case Laws Income Tax
Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to refusal.
February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 24, 2026   Case Laws Companies Law
Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
February 24, 2026   Case Laws FEMA
Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
February 24, 2026   Case Laws Indian Laws
Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
February 24, 2026   Case Laws Indian Laws
Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
February 24, 2026   Case Laws FEMA
Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
February 23, 2026   Circulars DGFT
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and governance.
February 23, 2026   Circulars DGFT
Export factoring support enables eligible MSMEs to claim interest subvention under pilot EPM scheme with regulated factors.
February 23, 2026   Circulars DGFT
Trade Compliance Support: TRACE provides partial reimbursement for MSMEs' certification and testing costs subject to eligibility and caps.
February 23, 2026   Case Laws GST
Pre-deposit obligation: taxpayer may seek refund of excess recovery after representing payment to GST authorities.
February 23, 2026   Case Laws GST
Quashing of Administrative Order subject to deposit and hearing; matter remitted for fresh adjudication with refund or adjustment.
February 23, 2026   Case Laws GST
Constitutional prohibition on taxation without authority prevents retention of tax paid twice; refund cannot be denied solely by statutory limitation.
February 23, 2026   Case Laws GST
Condonation of delay in export remittance requires a reasoned order and an opportunity to be heard; matter remitted for fresh decision.
February 23, 2026   Case Laws GST
Anti profiteering: directory limitation, benefit not passed where prices rose; interest from notification date, penalty non retroactive.
February 23, 2026   Case Laws GST
Location of Supplier determines registration state; movement across States triggers IGST while intra state supplies attract CGST and SGST.

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Customs

Permission for M/s. Air India Ltd. as transhipment...

Transhipment custodian renewal for cargo movements from ACC Mumbai is extended, with bond, reporting and liability conditions.

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Customs May 7, 2026 Circulars
Permission for M/s. Air India Ltd. as transhipment custodian/carrier for import and export cargo from Air Cargo Complex, Mumbai to specified domestic gateway airports is renewed until 31/03/2027. The carrier must comply with Chapter VIII of the Customs Act, the Goods Imported (Conditions of Transhipment) Regulations, 1995, the relevant CBIC circulars and public notices, and the Foreign Trade Policy 2023, and may not outsource transhipment activities without prior permission of the proper officer. The bond mechanism applies for accountal of cargo, acknowledgements must be produced within the prescribed time limits, and Air India remains liable for shortage or pilferage, including duty, cess, interest and penalty.
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Acts Income Tax
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