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    June 3, 2026   Case LawsGST
    GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
    June 3, 2026   Case LawsIncome Tax
    Strict construction of equalisation levy provisions excludes reimbursement to an overseas subsidiary for online advertising costs.
    June 3, 2026   Case LawsIncome Tax
    Prepaid distributor discount under Section 194H: TDS refund ordered forthwith, while separate demand adjustment issues remain open.
    June 3, 2026   Case LawsIncome Tax
    Taxability of interest on enhanced compensation upheld as income from other sources; reassessment challenge also failed for lack of prejudice.
    June 3, 2026   Case LawsIncome Tax
    Treaty taxability of technical service fees under India-Thailand DTAA denied absent permanent establishment; penalty challenge premature.
    June 3, 2026   Case LawsIncome Tax
    Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
    June 3, 2026   Case LawsIncome Tax
    Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
    June 3, 2026   Case LawsIncome Tax
    Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
    June 3, 2026   Case LawsIncome Tax
    Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
    June 3, 2026   Case LawsIncome Tax
    Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
    June 3, 2026   Case LawsIncome Tax
    Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
    June 3, 2026   Case LawsIncome Tax
    Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
    June 3, 2026   Case LawsIncome Tax
    Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
    June 3, 2026   Case LawsIncome Tax
    Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
    June 3, 2026   Case LawsIncome Tax
    Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
    June 3, 2026   Case LawsIncome Tax
    Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
    June 3, 2026   Case LawsIncome Tax
    Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
    June 3, 2026   Case LawsIncome Tax
    Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
    June 3, 2026   Case LawsCustoms
    Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
    June 3, 2026   Case LawsCustoms
    Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.
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    June 3, 2026   Case Laws GST
    GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
    June 3, 2026   Case Laws Income Tax
    Strict construction of equalisation levy provisions excludes reimbursement to an overseas subsidiary for online advertising costs.
    June 3, 2026   Case Laws Income Tax
    Prepaid distributor discount under Section 194H: TDS refund ordered forthwith, while separate demand adjustment issues remain open.
    June 3, 2026   Case Laws Income Tax
    Taxability of interest on enhanced compensation upheld as income from other sources; reassessment challenge also failed for lack of prejudice.
    June 3, 2026   Case Laws Income Tax
    Treaty taxability of technical service fees under India-Thailand DTAA denied absent permanent establishment; penalty challenge premature.
    June 3, 2026   Case Laws Income Tax
    Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
    June 3, 2026   Case Laws Income Tax
    Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
    June 3, 2026   Case Laws Income Tax
    Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
    June 3, 2026   Case Laws Income Tax
    Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
    June 3, 2026   Case Laws Income Tax
    Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
    June 3, 2026   Case Laws Income Tax
    Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
    June 3, 2026   Case Laws Income Tax
    Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
    June 3, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
    June 3, 2026   Case Laws Income Tax
    Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
    June 3, 2026   Case Laws Income Tax
    Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
    June 3, 2026   Case Laws Income Tax
    Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
    June 3, 2026   Case Laws Income Tax
    Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
    June 3, 2026   Case Laws Income Tax
    Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
    June 3, 2026   Case Laws Customs
    Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
    June 3, 2026   Case Laws Customs
    Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.

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      Home› Highlights › Central Excise › 2026 › June, 2026 › This
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      Central Excise

      The Central Government amends the existing Central Excise...

      SAED rate on ATF exports revised to Rs 9.5 per litre, with the amendment taking effect from 1 June 2026.

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      Central ExciseJune 2, 2026Notifications
      The Central Government amends the existing Central Excise notification on SAED for exports of ATF outside India by substituting the rate in the relevant table entry with Rs 9.5 per litre. The amendment operates prospectively from 1 June 2026.
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      ActsIncome Tax
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