Tax Management India

30/03/2026

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30/03/2026

We've upgraded AI Search on TaxTMI with two powerful modes: 1. Basic• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI2. Advanced• Includes everything in Basic• Detailed report covering:     -   Overview Summa...

30/03/2026

Extension of time for filing the appeal granted until 16-3-2026 with express protection that if filed by that date the appeal shall not be dismissed on limitation and shall be adjudicated on merits; pre-deposit requirement for the statutory appeal does not preclude this relief as the petition is dis...

30/03/2026

29/03/2026

From January 2026 the portal's GSTR 3B filing is enhanced: interest is computed using the net tax liability minus the minimum cash balance in the Electronic Cash Ledger from the return due date to payment date (per proviso to Rule 88B(1)), and that system computed interest in table 5.1 will be auto....

29/03/2026

The text addresses the applicability of the moratorium bar on initiating corporate insolvency where the default predated the moratorium, holding the bar inapplicable and a Section 7 application admissible. It clarifies that alleged novation by restructuring did not crystallise due to unmet precondit...

29/03/2026

Applications for amendment of bills of entry under Section 149 and claims for refund under the Customs Act require fresh adjudication: the tribunal held that rejection of refund claims was unsustainable where appellants had self-assessed and cleared goods under RMS without consideration of exemption...

29/03/2026

Central Government designates the Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters as the nodal officer for implementation of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code)...

28/03/2026

Revision under section 263 challenged the validity of an exemption claim under section 54 on grounds that the assessing officer failed to examine supporting materials; tribunal found the AO had issued a specific query under section 142(1), the assessee uploaded conveyance deed and supporting evidenc...

28/03/2026

The article addresses the requirement that assumption of jurisdiction under section 153C requires a contemporaneous, written and year specific satisfaction by the Assessing Officer linking seized material to each assessment year; consolidated or blanket satisfaction spanning multiple years without y...

28/03/2026

The Tribunal considered whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) are taxable services under sub-clause (zzm) of section 65(105). It held RNFC is not exigible because the service is rendered en route across the route and not confined to the airpo...

28/03/2026

High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must fi...