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More Highlights

⇒ What if your next import from the UK didn t attract any customs duty?
July 26, 2025

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⇒ ASSESSMENT ORDER PASSED UNDER INCOME TAX ACT, 1961 DURING THE PERIOD OF MORATORIUM DECLARED UNDER SECTION 14 OF THE INSOLVENCY AND BANKRUPTCY CODE, 2016
July 26, 2025

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⇒ Writ Petition Dismissed Against Penalty under Section 122(1A) for Enabling Fraudulent ITC through Fake Firms
July 26, 2025

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⇒ WILFUL POSSESSION VS. MERE POSSESSION UNDER THE NDPS ACT: A CASE STUDY OF SANEESH SOMAN VS NCB By Jayaprakash Gopinathan, Advocate (Retired Central Excise Officer)
July 26, 2025

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⇒ Extension of limitation Period requires strict compliance with force majeure conditions with GST Council recommendation
July 26, 2025

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⇒ Overvaluation and Undervaluation in Imports Between Unrelated Parties under Indian Customs Law
July 26, 2025

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⇒ Free Trade Agreements and the Certificate of Origin: A Legal and Procedural Analysis
July 26, 2025

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⇒ Are we ready to welcome GSTAT: A long-awaited dispute regulatory authority?
July 25, 2025

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⇒ Know Your Limits Part 7 ( A series under GST)
July 25, 2025

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⇒ REJECTION OF CONSENT APPLICATION UNDER SEBI LAWS
July 25, 2025

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More Articles

Legislative Continuity and Change in Tax Treatment of Specified Articles : SCHEDULE-XIII of the Income Tax Bill, 2025 Vs. Comparative Analysis with SCHEDULE 11 of the Income-tax Act, 1961

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Statutory Classification of Minerals under Indian Income Tax Law : SCHEDULE-XII of the Income Tax Bill, 2025 Vs. SCHEDULE 07 of the Income-tax Act, 1961

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Modernising Provident, Superannuation, and Gratuity Fund Regulation and Taxation : SCHEDULE-XI of the Income Tax Bill, 2025 Vs. SCHEDULE 04 (the Fourth Schedule) of the Income-tax Act, 1961

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Practical Perspectives on Insurance Business Taxation in India : SCHEDULE-XIV of Income Tax Bill, 2025 Vs. SCHEDULE 01 of Income-tax Act, 1961

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Transitional Powers and Executive Discretion in Indian Tax Statutes : Clause 535 of the Income Tax Bill, 2025 Vs. Section 298 of the Income-tax Act, 1961

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The Jurisprudence of Repeal and Savings in Indian Income Tax Law : Clause 536 of the Income Tax Bill, 2025 Vs. Section 297 of the Income-tax Act, 1961

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Legislative Scrutiny of Delegated Legislation in Indian Tax Law : Clause 534 of the Income Tax Bill, 2025 Vs. Section 296 of the Income-tax Act, 1961

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Rule-Making Powers under Indian Income Tax Law : Clause 533 of the Income Tax Bill, 2025 Vs. Section 295 of the Income Tax Act, 1961

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The Legal Evolution of Tax Exemptions for Union Territories : Clause 531 of the Income Tax Bill, 2025 Vs. Section 294A of the Income-tax Act, 1961

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Evolution and Analysis of Interim Tax Charging Provisions : Clause 530 of the Income Tax Bill, 2025 Vs. Section 294 of the Income-tax Act, 1961

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Evolution of Executive Scheme-Making Powers in Indian Income Tax Law : Clause 532 of the Income Tax Bill, 2025 Vs. Section 293D of the Income-tax Act, 1961

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Withdrawal of Statutory Approvals under Indian Income Tax Law : Clause 529 of the Income Tax Bill, 2025 Vs. Section 293C of the Income-tax Act, 1961

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Legal Perspectives on Condonation of Delay in Income Tax Approvals : Clause 528 of Income Tax Bill, 2025 Vs. Section 293B of Income-tax Act, 1961

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Executive Discretion and Tax Incentives in India's Mineral Oil Sector : Clause 527 of the Income Tax Bill, 2025 Vs. Section 293A of the Income Tax Act, 1961

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Immunity and Jurisdictional Bar in Tax Administration : Clause 526 of the Income Tax Bill, 2025 Vs. Section 293 of the Income-tax Act, 1961

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Authorisation and Assessment in Multi-Person Search Cases : Clause 525 of the Income Tax Bill, 2025 Vs. Section 292CC of the Income Tax Act, 1961

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Rebuttable Presumptions in Tax Searches : Clause 524 of the Income Tax Bill, 2025 Vs. Section 292C of the Income-tax Act, 1961

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Deeming Service of Notice in Tax Proceedings Under Income Tax Law : Clause 523 of the Income Tax Bill, 2025 Vs. Section 292BB of the Income-tax Act, 1961

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Technicalities vs. Substantive Justice : Clause 522 of the Income Tax Bill, 2025 Vs. Section 292B of the Income-tax Act, 1961

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Exclusion of Probationary Relief for Tax Offenders : Clause 521 of the Income Tax Bill, 2025 Vs. Section 292A of the Income-tax Act, 1961

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Jurisdictional Thresholds for Tax Offence Trials : Clause 520 of the Income Tax Bill, 2025 Vs. Section 292 of the Income-tax Act, 1961

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Immunity from Prosecution under Income Tax Law : Clause 519 of the Income Tax Bill, 2025 Vs. Section 291 of the Income-tax Act, 1961

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Practical Impact of Indemnity Provisions in Indian Tax Statutes : Clause 518 of the Income Tax Bill, 2025 Vs. Section 290 of the Income-tax Act, 1961

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Legal Mandate for Receipts in Indian Tax Law : Clause 517 of the Income Tax Bill, 2025 Vs. Section 289 of the Income-tax Act, 1961

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Evolution of Rounding Off Provisions regarding tax payable in Indian Tax Law : Clause 516 of the Income Tax Bill, 2025 Vs. Section 288B of the Income-tax Act, 1961

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More Notes

ADD

- Corrigendum - Notification No. 18/2025-Customs (ADD), dated the 23rd June, 2025
July 24, 2025

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IT

- Central Government approves IQRAA International Hospital And Research Centre , under the aegis of J D T Islam Orphanage Committee Kozhikode, Kerala for Scientific Research under the category of Other Institution for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961
July 24, 2025

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IT

- Central Government approves Gitarthganga, Ahmedabad for Social Science or Statistical Research under the category of Other Institution for the purposes of clause (iii) of sub-section (1) of section 35 of the Income tax Act, 1961
July 24, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Puducherry Building and Other Construction Workers Welfare Board
July 22, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Andhra Pradesh Building and Other Construction Workers Welfare Board
July 22, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - Moradabad Development Authority
July 22, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - Greater Ludhiana Area Development Authority
July 22, 2025

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Cus

- Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A related to "Horses for polo" - Exemption to specified sports goods imported.
July 19, 2025

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IT

- Central Government notifies the provisions of Chapter XVII of the IT Act 1961, shall not apply to payments received by International Crops Research Institute for the Semi-Arid Tropics [Exemption from TDS Provisions]
July 18, 2025

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Cus

- Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.
July 18, 2025

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ADD

- Seeks to continue levy of anti-dumping duty on Aniline imported from China PR for 5 years
July 18, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Andhra Pradesh Pollution Control Board
July 18, 2025

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FTP

- Corrigendum to Notification No. 21/2025-26 dated 27.06.2025 on Port restriction on import of certain goods from Bangladesh to India under ITC (HS), 2022 Schedule 1 (Import Policy)
July 17, 2025

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IT

- Seeks to amend Notification No. 67/2018 dated 16th October, 2018 - Designation of the Court of Session as Special Court
July 17, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - New Okhla Industrial Development Authority
July 17, 2025

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More Notifications

Customs

- Correlation of Technical Characteristics, Quality and Specification of the Inputs with the Export Product under the DFIA Scheme
July 24, 2025

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SEBI

- Frequently Asked Questions (FAQs) related to regulatory provisions for Research Analysts
July 23, 2025

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FEMA

- Issued updated Security Manual for Licensed Defence Industries (SMLDI), 2025
July 23, 2025

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Customs

- Continuation of online application facility under MOOWR Scheme - hosted on Invest India portal
July 23, 2025

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DGFT

- Extension in last date of application for export of Pharma Grade Sugar
July 22, 2025

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DGFT

- Clarification regarding applicability of Para 2.12 of the Foreign Trade Policy, 2023
July 22, 2025

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Customs

- Acceptance of electronic Certificate of Origin (e-CoO) issued under India- Mauritius CECPA
July 22, 2025

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Customs

- Submission of applications under MOOWR Scheme
July 22, 2025

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DGFT

- Amendment in ANF-2N for issuance of export authorization of Pharma Grade Sugar
July 22, 2025

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Income Tax

- Partial Modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962
July 21, 2025

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DGFT

- Clarification regarding Export of "Organic Textiles"
July 15, 2025

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Customs

- Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
July 15, 2025

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DGFT

- Inputs on Draft Internal Compliance Programme Document for adoption by Industry for export of dual use(SCOMET) items
July 14, 2025

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IBC

- Withdrawal of Form IP-1 Submission Requirement and Introduction of Revised Reporting Framework CP-1 to CP-5) under the Insolvency and Bankruptcy Code, 2016
July 14, 2025

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Customs

- Amendment in Import Policy of specified items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy).
July 9, 2025

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More Circulars

⇒ Himachal govt to auction securities worth Rs1,000 crore
July 26, 2025

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⇒ Exclusion of Aadhaar, ration cards in SIR 'patently absurd': Petitioner NGO to SC
July 26, 2025

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⇒ India-UK free trade agreement 'game-changing', every section stands to benefit: Goyal
July 26, 2025

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⇒ India's seafood exports set to compete with Vietnam, Singapore after UK trade deal
July 26, 2025

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⇒ ED raids against Anil Ambani Group companies continue on day 3
July 26, 2025

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⇒ India-UK free trade agreement 'game-changing', every section to benefit: Goyal
July 26, 2025

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⇒ Innovation, R&D Focus, and Policy Reforms could Steer India to a $970 Million Vegetable Seed Hub by 2030
July 26, 2025

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⇒ Cong won't be scared of BJP's intimidation, says Pilot as he meets Baghel's jailed son
July 26, 2025

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⇒ US-China trade talks: Can China reduce its export dependence?
July 26, 2025

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⇒ India-US trade agreement will be big shot in the arm: Arvind Panagariya
July 26, 2025

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⇒ Government Strengthens Startup Ecosystem Through Fund of Funds, Seed Fund Support, and Credit Guarantee Fund Under Startup India
July 26, 2025

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⇒ Government Expands GeM Access for MSEs, Startups, and Women Entrepreneurs
July 26, 2025

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⇒ Roots of India-Maldives relations as deep as the ocean: PM Modi
July 25, 2025

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⇒ India, UK biz optimistic about FTA seeking to double bilateral trade by 2030: Goyal
July 25, 2025

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⇒ India-UK trade agreement does not dilute New Delhi''s right to issue compulsory licences: Official
July 25, 2025

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More News

Charge sheet under section 132. (40)

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Section 161 (16)

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Itc credit claime on import of machine (14)

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Job worker retains scrap - should principal raise tax invoice for transferring ownership. (13)

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Ewb clerical error we got notice issue in state (13)

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Independent supply (13)

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Tenant registered in another state taking property on rent from unregistered person in another state (12)

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Plant & machinery- input tax credit. section 17[5][d] vs section 18[6] (12)

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Rate of tax on cake gel used in bakery industry (11)

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Isd under place of supply (11)

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Options trading in usa from india with usd earned via employment in usa when residing in usa (11)

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Recent notices from state tax department regarding rcm on rent (10)

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Go to Forum

Regarding itc show in electronic credit reversal and re-claimed statement. ... (2)

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Compliance requirements for continuation of business after proprietor s demise ... (3)

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Itc reversal on rec units sold (8)

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Issue with duplicate tax liability in gstr-3b due to amendment in gstr-1 ... (3)

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Itc eligibility on gst charged over tcs clarification needed ... (6)

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Gstr3b wrong reversal of itc in table 4b 1 (2)

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Tcs under section 52 and related disclosures in case of partial collection ... ... (3)

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Implications of non-receipt of common service invoices under isd registration ... (3)

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Itc on power plant and raw material (3)

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Query on rcm for the affiliation fee payable to foregin educational institutions ... (3)

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Whether gst registration to be retained for an owned premises where the bus ... ... (2)

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Time limit for filing appeal to gst appellate tribunal under section 112 of ... ... (3)

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Revisional powers-scope & limitations (7)

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Applicability of high court decision in other jurisdiction ... (9)

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Clarification on interest u/s 234c being charged ... (1)

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