Judgement

ITAT excludes carbon credit receipts and FPS incentives from taxable income and MAT computation.

ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income Tax

Notifications

The government has extended the RoDTEP Scheme till September 30, 2026, allowing exporters to continue availing existing benefits without any change in rates or conditions.

RoDTEP Scheme Extended Till September 2026: Govt Continues Export Incentives with Unchanged Benefits

Govt. has reduced RoDTEP export incentives by 50% for many products, requiring exporters to adjust pricing and manage costs more carefully.

RoDTEP Rate Rationalisation 2026: What Export Businesses Need to Know

Press Release

DFS 2026 report evaluates the socio-economic impact of government incentives on RuPay and BHIM-UPI adoption.

DFS Releases 2026 Report on Impact of Incentive Scheme for Digital Payments (P2M)

Govt has extended key export incentives like Duty Drawback, RoDTEP, and RoSCTL to postal shipments from January 15, 2026.

Government Extends Export Incentives to Postal Shipments to Boost MSME Exports

ITAT dismissed Revenue’s appeals, upholding the allowability of prior-period expenses, Section 80-IA deduction, and treating subsidies and export incentives as capital receipts.

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ITAT: Carbon Credit Receipts Are Capital, Not Taxable Under Income Tax

RoDTEP Scheme Extended Till September 2026: Govt Continues Export Incentives with Unchanged Benefits

RoDTEP Rate Rationalisation 2026: What Export Businesses Need to Know

DFS Releases 2026 Report on Impact of Incentive Scheme for Digital Payments (P2M)

Government Extends Export Incentives to Postal Shipments to Boost MSME Exports

ITAT Upholds Allowability of Prior-Period Expenses and Capital Subsidies; Favours Assessee