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    March 9, 2026   Circulars Customs
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
    March 9, 2026   Case Laws GST
    GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
    March 9, 2026   Case Laws GST
    Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
    March 9, 2026   Case Laws GST
    Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
    March 9, 2026   Case Laws Income Tax
    Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
    March 9, 2026   Case Laws Income Tax
    Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
    March 9, 2026   Case Laws Income Tax
    Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
    March 9, 2026   Case Laws Income Tax
    Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
    March 9, 2026   Case Laws Income Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
    March 9, 2026   Case Laws Income Tax
    Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
    March 9, 2026   Case Laws Income Tax
    Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
    March 9, 2026   Case Laws Income Tax
    Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
    March 9, 2026   Case Laws Income Tax
    Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
    March 9, 2026   Case Laws Income Tax
    Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
    March 9, 2026   Case Laws Income Tax
    Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
    March 9, 2026   Case Laws Income Tax
    Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
    March 9, 2026   Case Laws Income Tax
    Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
    March 9, 2026   Case Laws Income Tax
    Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
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March 9, 2026   Circulars Customs
Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
March 9, 2026   Case Laws GST
Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
March 9, 2026   Case Laws GST
Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
March 9, 2026   Case Laws GST
GST exemption for local authority services: pure solid waste management to a Gram Panchayat is exempt where it fulfils Panchayat functions.
March 9, 2026   Case Laws GST
Consideration and Supply: corpus fund contributions are advances for future services and attract GST on receipt.
March 9, 2026   Case Laws GST
Jurisdictional limitation: advance rulings cannot determine refund quantification or sanction under inverted duty refunds, application inadmissible.
March 9, 2026   Case Laws Income Tax
Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
March 9, 2026   Case Laws Income Tax
Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
March 9, 2026   Case Laws Income Tax
Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
March 9, 2026   Case Laws Income Tax
Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
March 9, 2026   Case Laws Income Tax
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for deduction.
March 9, 2026   Case Laws Income Tax
Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
March 9, 2026   Case Laws Income Tax
Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
March 9, 2026   Case Laws Income Tax
Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
March 9, 2026   Case Laws Income Tax
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the threshold.
March 9, 2026   Case Laws Income Tax
Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
March 9, 2026   Case Laws Income Tax
Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
March 9, 2026   Case Laws Income Tax
Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
March 9, 2026   Case Laws Income Tax
Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
March 9, 2026   Case Laws Income Tax
Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.

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Customs

Custodianship for the container freight station of M/s. Calyx...

Custodianship renewal for a container freight station extended for five years, subject to compliance with cargo handling regulations.

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Customs May 19, 2026 Circulars
Custodianship for the container freight station of M/s. Calyx Container Terminals Pvt. Ltd., Chennai, is renewed under Regulations 10 and 13 of the Handling of Cargo in Customs Areas Regulations, 2009. The extension continues the existing appointment for handling import and export cargo and is valid for a further period of five years, up to 07.06.2031. The renewal is expressly subject to strict compliance with the conditions prescribed under HCCAR, 2009 and all other applicable provisions.
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Acts Income Tax
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