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    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case Laws Income Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case Laws Income Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case Laws Income Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case Laws Income Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case Laws Income Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case Laws Income Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
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August 21, 2026   Case Laws Income Tax
Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
August 21, 2026   Case Laws Income Tax
Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
August 21, 2026   Case Laws Income Tax
Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
August 21, 2026   Case Laws Income Tax
Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
August 21, 2026   Case Laws Income Tax
Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
August 21, 2026   Case Laws Income Tax
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered summons.
August 21, 2026   Case Laws Income Tax
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified
August 21, 2026   Case Laws Income Tax
Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
August 21, 2026   Case Laws Income Tax
Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
August 21, 2026   Case Laws Income Tax
Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
August 21, 2026   Case Laws Income Tax
Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
August 21, 2026   Case Laws Income Tax
Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
August 21, 2026   Case Laws Income Tax
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.
August 21, 2026   Case Laws Income Tax
Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
August 21, 2026   Case Laws Income Tax
Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
August 21, 2026   Case Laws Income Tax
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
August 21, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
August 21, 2026   Case Laws Customs
Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
August 21, 2026   Case Laws Customs
Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
August 21, 2026   Case Laws Customs
Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.

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DGFT

Appendix 2B of the Foreign Trade Policy 2023 is amended to add...

Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.

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DGFT May 12, 2026 Circulars
Appendix 2B of the Foreign Trade Policy 2023 is amended to add authorised agencies for issuing preferential Certificates of Origin under the India-United Kingdom Comprehensive Economic and Trade Agreement. The notice specifies the agencies and product coverage, including DGFT and regional offices for all products, export inspection bodies for all products, and designated commodity boards and export authorities for agricultural products, marine products, silk, coir, handicrafts, spices, cashew nuts, textiles, clothing, tobacco and tobacco products. It also recognises specified SEZ authorities for issuing certificates for units and EOUs within their jurisdiction. The operative effect is to expand the list of bodies permitted to issue preferential CoO under the India-UK CETA.
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Acts Income Tax
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