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- Amendment of section 275A.
- Amendment of section 274.
- Amendment of section 270AA.
- Amendment of section 270A.
- Amendment of section 254.
- Amendment of section 245MA.
- Amendment of section 245.
- Insertion of new section 234-I.
- Amendment of section 222.
- Amendment of section 220.
- Amendment of section 153B.
- Amendment of section 153.
- Substitution of new section for section 150.
- Amendment of section 148.
- Insertion of new section 147A.
- Amendment of section 144C.
- Amendment of section 144B.
- Amendment of section 140B
- Amendment of section 139.
- Amendment of section 92CA
- Income-tax under Act 30 of 2025.
- Income-tax under Act 43 of 1961.
- Short title and commencement.
- Guidance Note – Form 104
- Entitlement to benefits
- Statement of income paid or credited by Venture Capital Company or Venture...
- Form No. 104 – Frequently Asked Questions
- Statement of income paid or credited by Venture Capital Company or Venture...
- Fees for technical services
- Guidance Note – Form Nos. 93/94/95/96
- Form No. 93/94/95/96 - Frequently Asked Questions (FAQs) on PAN Forms
- Statement of income distributed by a securitisation trust to be provided...
- VerSe Innovation Appoints P.R. Ramesh as Independent Director and Chair of...
- Statement of income paid or credited by a securitisation trust to be...
- Verification by an accountant for computation of exempt income of...
- GST Refund_Inverted Duty Refund
- Annual Statement of exempt income and income taxable at concessional rate...
- Statement of income of a specified fund eligible for concessional taxation...
- China factory activity rebounds in March as Iran war looms over growth
- Take full advantage of section 75 of the CGST Act, 2017.
- Advance Authorisation (AA) Scheme - FTP 2023: Deep Dive Analysis
- Can IBC Kill a GST Demand? Yes - Here's How
- ARBITRATION AWARD UNDER GST - DIFFERENT COMPONENTS, DIFFERENT TAX CONSEQUENCES
- BAGGAGE JURISPRUDENCE UNDER CUSTOMS LAW: PERSONAL JEWELLERY, PROCEDURAL...
- Companies in tax matters correct name and address is relevant for enquiry,...
- Interim stay on SCN as determination of Delhi Jal Board’s status as...
- CIRCULARS ISSUED FROM DELHI: PAN-INDIA APPLICATION BUT NO PAN-INDIA JURISDICTION
- Un-necessary, frivolous litigation before the Supreme Court by...
- Onerous bail conditions: additional bank guarantee cannot be required when...
- Proceeds of crime must have nexus with the scheduled offence; pre-offence...
- Builder-provided residential amenities and maintenance deposits: tax...
- E-way bill and prescribed documents required for release of detained...
- Retrospective GST on SEZ insurance supplies stayed as Court finds arguable...
- Premature recovery from electronic credit ledger stayed where statutory...
- Electronic credit ledger blocking lapses after one year under Rule 86A(3);...
- Writ maintainability in State contracts upheld; equitable GST adjustment...
- Article 22(2) challenge failed as arrest and magistrate production were...
- Rule 86A cannot support negative blocking of input tax credit beyond...
- Mandatory hearing in refund proceedings required before rejection under...
- Completed special audit cannot be reopened for a supplementary report;...
- Premature writ challenge to GST DRC-01A intimation rejected; department...
- Input tax credit cannot be denied to bona fide recipients merely because...
- Contractual health-centre operations taxed as composite services, with...
- Canteen recoveries taxed, ITC denied on contractor bills, while notice pay...
- Tariff classification of inedible vegetable oil mixtures under Chapter...
- Virtual services were not deemed physically rendered in India, and a nil...
- Search assessment limitation and third-party digital evidence fail without...
- Depreciation on toll rights, subsidy adjustment, and penalty relief shape...
- Employer PF/ESI deduction under section 43B and refund of excess DDT...
- Depreciation disallowance and festival donations deleted, while...
- Telecom tax holiday, treaty royalty, and transfer pricing consistency...
- Additional customs duty equivalent to rubber cess upheld on imported...
- Strict compliance with exemption conditions and exclusion by annexure...
- Bona fide weight discrepancy in imported goods justified liability, but...
- Precedential discipline governs EPS-ECU classification under Customs...
- Transaction value rejection failed where supporting discount evidence and...
- Subsequent purchasers not liable for customs duty on misdeclaration, and...
- Composite scheme of amalgamation and demerger cannot be reworked by...
- Project-specific insolvency and debenture default were confined to the...
- Insolvency possession control prevails where no tenancy is proved and...
- Pre-deposit waiver under FEMA remains exceptional, with Article 227 not...
- CENVAT credit and service tax disputes: incentives, fuel surcharge,...
- Intended use exemption for naphtha upheld; extended limitation rejected...
- Tariff classification of machine parts under Heading 8483 upheld;...
- Notifies the 30th day of June, 2026, as the date upto which appeal may be...
- Notification for Extension of Time Limit for Disposal of Pending Appeals...
- 2026 (6) TMI 1427
- 2026 (5) TMI 693
- 2026 (4) TMI 1595
- 2026 (4) TMI 1642
- 2026 (4) TMI 664
- 2026 (4) TMI 287
- 2026 (4) TMI 197
- 2026 (4) TMI 207
- Designation of Container Freight Stations (CFSs) for International...
- Implementation of mandatory use of Body Worn Cameras (BWCs) during...
- Change in official email ID for EDI Section, JNCH as mentioned in PN...
- 2026 (4) TMI 85
- Referencing by Document Identification Number (DIN)
- Seeks to implement special one-time relief window for clearance of...
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