BSNL VRS-2019 Compensation Is Tax-Exempt Retrenchment Compensation Under Section 10(10B) Of Income-tax Act

By | September 2, 2026

BSNL VRS-2019 Compensation Is Tax-Exempt Retrenchment Compensation Under Section 10(10B) Of Income-tax Act BSNL VRS-2019 Compensation Is Tax-Exempt Retrenchment Compensation Under Section 10(10B) Of Income-tax Act Issue Whether compensation received by a retired BSNL employee under the BSNL Voluntary Retirement Scheme (VRS-2019) qualifies as tax-exempt retrenchment compensation under Section 10(10B) rather than Section 10(10C) of… Read More »

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority

By | September 2, 2026

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority Issue Whether suspended IGST export refunds under Rule 96 and eligibility issues raised by the tax authority should be remanded to the competent respondent for determination on… Read More »

Central Excise Notifications

By | September 2, 2026

Central Excise Notifications     The Gazette of India CG-DL-E-01092026-275907 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 702] NEW DELHI, TUESDAY, SEPTEMBER 1, 2026/BHADRA 10, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st September, 2026 No. 46/2026-Central Excise G.S.R. 768.(E).—In exercise of the powers conferred by Section 5A of… Read More »

Infected Zone Management

By | September 2, 2026

Infected Zone Management The Gazette of India CG-DL-E-01092026-275902 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 696] NEW DELHI, SATURDAY, AUGUST 29, 2026/BHADRA 7, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 28th August, 2026 G.S.R. 762(E).—Whereas the draft of the Infected Zone Management, Reporting and Control of Communicable Disease at… Read More »

Preview client-side encrypted PDF and image files directly in Google Drive, now available in beta

By | September 1, 2026

Preview client-side encrypted PDF and image files directly in Google Drive, now available in beta Preview client-side encrypted PDF and image files directly in Google Drive, now available in beta Client-side encryption (CSE) provides organizations control over access to their confidential data, with customer controlled encryption keys and data that is indecipherable to third-parties, including… Read More »

GST CASE LAW 29.08.2026

By | September 1, 2026

GST CASE LAW 29.08.2026 GST CASE LAW 29.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Smt. Lalitha S. v. Deputy Commissioner Click Here Compulsory acquisition/expropriation of property for highway widening does not constitute a supply under GST; deducting GST from compensation is ultra vires… Read More »

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority

By | September 1, 2026

IEC Suspension Revoked and IGST Refund Matter Remanded for Adjudication on Merits by Authority Issue Whether suspended IGST export refunds under Rule 96 and eligibility issues raised by the tax authority should be remanded to the competent respondent for determination on merits after revocation of the IEC suspension. Facts Export and Refund Claim: The petitioner… Read More »

Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable

By | September 1, 2026

Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable Issue Whether the action of tax authorities in blocking the Electronic Credit Ledger under Rule 86A without recording written reasons and without affording a prior opportunity of hearing violates the principles of natural justice and is legally sustainable. Facts… Read More »