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    October 15, 2026   Case Laws Income Tax
    Section 50C coverage of tenancy-right transfers extends stamp valuation rules, subject to DVO review where fair-market-value objections arise.
    October 15, 2026   Case Laws Income Tax
    Surviving reassessment limitation period governs validity of fresh notice after deemed notice, preventing expired jurisdiction.
    October 15, 2026   Case Laws Income Tax
    Accrued unpaid profit-sharing liability remains deductible when obligation has crystallised despite insufficient funds at year-end
    October 15, 2026   Case Laws Income Tax
    Unaccounted trading sales: Only estimated profit, not gross turnover or duplicated business expenditure, is taxable.
    October 15, 2026   Case Laws Income Tax
    Pre-amendment investment fund losses pass to eligible unit holders for proportionate carry-forward, subject to factual verification.
    October 15, 2026   Case Laws Income Tax
    Cessation of trading liabilities requires an actual benefit, while advance-tax interest follows tax on returned income.
    October 15, 2026   Case Laws Customs
    Provisional release security cannot pre-empt unverified penalties, while detained imported goods receive complete demurrage waiver protection.
    October 15, 2026   Case Laws Customs
    Customs classification of CKD electric two-wheeler kits turns on essential character, limiting exemptions where required components are absent.
    October 15, 2026   Case Laws Customs
    ICEGATE technical glitches cannot defeat customs interest refunds where duty was timely remitted but payment reflection was delayed.
    October 15, 2026   Case Laws Companies Law
    Binding appellate directions prevent challenges to consequential compliance orders that neither decide merits nor alter parties' rights.
    October 15, 2026   Case Laws FEMA
    Corroborated seized records support foreign-exchange contravention findings, while unquantified dealings may warrant a reduced penalty.
    October 15, 2026   Case Laws Money Laundering
    Escrow security enables proportional release of attached properties while preserving quantified proceeds of crime pending trial.
    October 15, 2026   Case Laws Central Excise
    Concessional excise duty requires sewage and drainage pumps to be primarily designed for handling clean water.
    October 14, 2026   Notifications SEZ
    SEZ designation for Greater Noida IT site establishes approval oversight and Inland Container Depot status.
    October 14, 2026   Notifications Customs
    Rules of Origin for India-New Zealand Trade Define Preferential Tariff Eligibility, Documentation, Verification, and Enforcement Requirements
    October 14, 2026   Notifications DGFT
    Prepared Culture Media Export Certification Enables Shipment Clearance and Health Certificates When Importing Countries Require Them
    October 14, 2026   Circulars DGFT
    Self-declaration-based silver bullion import authorisations enable expedited processing while retaining regulated sourcing, verification, and non-exte...
    October 14, 2026   Circulars FEMA
    INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
    October 14, 2026   Circulars Customs
    RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
    October 14, 2026   Notes Income Tax
    Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
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October 15, 2026   Case Laws Income Tax
Section 50C coverage of tenancy-right transfers extends stamp valuation rules, subject to DVO review where fair-market-value objections arise.
October 15, 2026   Case Laws Income Tax
Surviving reassessment limitation period governs validity of fresh notice after deemed notice, preventing expired jurisdiction.
October 15, 2026   Case Laws Income Tax
Accrued unpaid profit-sharing liability remains deductible when obligation has crystallised despite insufficient funds at year-end
October 15, 2026   Case Laws Income Tax
Unaccounted trading sales: Only estimated profit, not gross turnover or duplicated business expenditure, is taxable.
October 15, 2026   Case Laws Income Tax
Pre-amendment investment fund losses pass to eligible unit holders for proportionate carry-forward, subject to factual verification.
October 15, 2026   Case Laws Income Tax
Cessation of trading liabilities requires an actual benefit, while advance-tax interest follows tax on returned income.
October 15, 2026   Case Laws Customs
Provisional release security cannot pre-empt unverified penalties, while detained imported goods receive complete demurrage waiver protection.
October 15, 2026   Case Laws Customs
Customs classification of CKD electric two-wheeler kits turns on essential character, limiting exemptions where required components are absent.
October 15, 2026   Case Laws Customs
ICEGATE technical glitches cannot defeat customs interest refunds where duty was timely remitted but payment reflection was delayed.
October 15, 2026   Case Laws Companies Law
Binding appellate directions prevent challenges to consequential compliance orders that neither decide merits nor alter parties' rights.
October 15, 2026   Case Laws FEMA
Corroborated seized records support foreign-exchange contravention findings, while unquantified dealings may warrant a reduced penalty.
October 15, 2026   Case Laws Money Laundering
Escrow security enables proportional release of attached properties while preserving quantified proceeds of crime pending trial.
October 15, 2026   Case Laws Central Excise
Concessional excise duty requires sewage and drainage pumps to be primarily designed for handling clean water.
October 14, 2026   Notifications SEZ
SEZ designation for Greater Noida IT site establishes approval oversight and Inland Container Depot status.
October 14, 2026   Notifications Customs
Rules of Origin for India-New Zealand Trade Define Preferential Tariff Eligibility, Documentation, Verification, and Enforcement Requirements
October 14, 2026   Notifications DGFT
Prepared Culture Media Export Certification Enables Shipment Clearance and Health Certificates When Importing Countries Require Them
October 14, 2026   Circulars DGFT
Self-declaration-based silver bullion import authorisations enable expedited processing while retaining regulated sourcing, verification, and non-extendable validity.
October 14, 2026   Circulars FEMA
INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
October 14, 2026   Circulars Customs
RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
October 14, 2026   Notes Income Tax
Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.

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GST

Pre-arrest bail was considered unavailable for alleged...

Anticipatory bail for alleged GST fund misappropriation and forged payment records was denied due to the conduct's seriousness.

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GST October 15, 2026 Case Laws HC
Pre-arrest bail was considered unavailable for alleged misappropriation of funds entrusted for GST payments and alleged use of fabricated GST payment documents. Substantial sums received for GST payment were allegedly not deposited through the GST portal, while forged forms were allegedly produced to create a false appearance of payment. The seriousness of the alleged conduct, involving entrusted funds and fabricated GST records, was treated as sufficient to deny anticipatory protection.
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Acts Income Tax
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