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    June 22, 2026   Case LawsGST
    Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
    June 22, 2026   Case LawsGST
    Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.
    June 22, 2026   Case LawsGST
    Personal hearing and remand directions require adjudication on the original notice; a second notice was overreaching.
    June 22, 2026   Case LawsGST
    Input tax credit reconciliation: import and SEZ credits could not be denied solely on GSTR-3B versus GSTR-2A mismatch.
    June 22, 2026   Case LawsIncome Tax
    Reassessment against a struck-off company is void: notice to a non-existent entity cannot sustain jurisdiction
    June 22, 2026   Case LawsIncome Tax
    Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
    June 22, 2026   Case LawsIncome Tax
    Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
    June 22, 2026   Case LawsIncome Tax
    Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)
    June 22, 2026   Case LawsIncome Tax
    Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay
    June 22, 2026   Case LawsIncome Tax
    Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule
    June 22, 2026   Case LawsIncome Tax
    Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus
    June 22, 2026   Case LawsIncome Tax
    Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed
    June 22, 2026   Case LawsIncome Tax
    Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.
    June 22, 2026   Case LawsIncome Tax
    Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.
    June 22, 2026   Case LawsIncome Tax
    Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable
    June 22, 2026   Case LawsIncome Tax
    Make available test under India-UK DTAA: managerial business support services were not fees for technical services
    June 22, 2026   Case LawsIncome Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case LawsIncome Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case LawsIncome Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case LawsIncome Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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    June 22, 2026   Case Laws GST
    Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
    June 22, 2026   Case Laws GST
    Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.
    June 22, 2026   Case Laws GST
    Personal hearing and remand directions require adjudication on the original notice; a second notice was overreaching.
    June 22, 2026   Case Laws GST
    Input tax credit reconciliation: import and SEZ credits could not be denied solely on GSTR-3B versus GSTR-2A mismatch.
    June 22, 2026   Case Laws Income Tax
    Reassessment against a struck-off company is void: notice to a non-existent entity cannot sustain jurisdiction
    June 22, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
    June 22, 2026   Case Laws Income Tax
    Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
    June 22, 2026   Case Laws Income Tax
    Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)
    June 22, 2026   Case Laws Income Tax
    Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay
    June 22, 2026   Case Laws Income Tax
    Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule
    June 22, 2026   Case Laws Income Tax
    Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus
    June 22, 2026   Case Laws Income Tax
    Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed
    June 22, 2026   Case Laws Income Tax
    Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.
    June 22, 2026   Case Laws Income Tax
    Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.
    June 22, 2026   Case Laws Income Tax
    Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable
    June 22, 2026   Case Laws Income Tax
    Make available test under India-UK DTAA: managerial business support services were not fees for technical services
    June 22, 2026   Case Laws Income Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case Laws Income Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case Laws Income Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and remitted.

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      Home› Highlights › DGFT › 2026 › June, 2026 › This
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      DGFT

      Appendix 2B of the Foreign Trade Policy 2023 is amended to...

      Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.

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      DGFTJune 3, 2026Circulars
      Appendix 2B of the Foreign Trade Policy 2023 is amended to include the authorised agencies permitted to issue preferential Certificates of Origin for the India-Oman Comprehensive Economic Partnership Agreement. The listed issuing bodies include DGFT and its regional offices, export promotion councils and boards, specified special economic zones, and other designated agencies. The amendment takes effect by expanding the recognised network of issuers for preferential origin certification under the agreement.
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