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    April 4, 2026   Case Laws Customs
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
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April 4, 2026   Case Laws Customs
Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
April 4, 2026   Case Laws Companies Law
Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
April 4, 2026   Case Laws Companies Law
Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
April 4, 2026   Case Laws IBC
Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
April 4, 2026   Case Laws IBC
TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
April 4, 2026   Case Laws IBC
Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
April 4, 2026   Case Laws IBC
Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
April 4, 2026   Case Laws IBC
Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
April 4, 2026   Case Laws IBC
Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
April 4, 2026   Case Laws IBC
Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
April 4, 2026   Case Laws Money Laundering
Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
April 4, 2026   Case Laws Service Tax
Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.
April 4, 2026   Case Laws Service Tax
Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.
April 4, 2026   Case Laws Central Excise
Transferee SHIS scrip use with TUFS did not violate policy; Cenvat credit demand and penalty were set aside.
April 3, 2026   Notifications Customs
Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
April 3, 2026   Notifications Customs
Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
April 3, 2026   Notifications DGFT
Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
April 3, 2026   Circulars FEMA
Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.
April 3, 2026   Circulars IBC
International Valuation Standards notified for insolvency valuations across resolution, liquidation, pre-pack and guarantor bankruptcy processes.
April 3, 2026   Circulars Customs
Designated CFSs for international transshipment cargo are notified to streamline handling subject to customs compliance and prescribed procedure.

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Home › Highlights › Income Tax › 2026 › June, 2026 › This
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Income Tax

The Central Government specifies businesses, other than those...

Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.

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Income Tax June 3, 2026 Notifications
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
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Acts Income Tax
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