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    March 10, 2026   Case Laws Income Tax
    Revision under Section 263 requires absence of application of mind; mere disagreement or demand for DVO referral is insufficient, revision set aside.
    March 10, 2026   Case Laws Income Tax
    Transfer Pricing adjustment sustained for unilateral loan write off, while R&D costs allowed as ordinary business expenditure.
    March 10, 2026   Case Laws Income Tax
    Transfer Pricing Comparability: exclude functionally dissimilar comparable; recompute ALP and remit excise exemption capitality for AO verification.
    March 10, 2026   Case Laws Income Tax
    Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
    March 10, 2026   Case Laws Income Tax
    TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
    March 10, 2026   Case Laws Income Tax
    Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
    March 10, 2026   Case Laws Income Tax
    Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
    March 10, 2026   Case Laws Income Tax
    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    March 10, 2026   Case Laws Income Tax
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
    March 10, 2026   Case Laws Income Tax
    Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
    March 10, 2026   Case Laws Income Tax
    Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
    March 10, 2026   Case Laws Income Tax
    Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
    March 10, 2026   Case Laws Income Tax
    Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
    March 10, 2026   Case Laws Income Tax
    Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
    March 10, 2026   Case Laws Customs
    Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
    March 10, 2026   Case Laws Indian Laws
    Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
    March 9, 2026   Circulars DGFT
    Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
    March 9, 2026   Circulars Customs
    Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
    March 9, 2026   Case Laws GST
    Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
    March 9, 2026   Case Laws GST
    Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.
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March 10, 2026   Case Laws Income Tax
Revision under Section 263 requires absence of application of mind; mere disagreement or demand for DVO referral is insufficient, revision set aside.
March 10, 2026   Case Laws Income Tax
Transfer Pricing adjustment sustained for unilateral loan write off, while R&D costs allowed as ordinary business expenditure.
March 10, 2026   Case Laws Income Tax
Transfer Pricing Comparability: exclude functionally dissimilar comparable; recompute ALP and remit excise exemption capitality for AO verification.
March 10, 2026   Case Laws Income Tax
Capital Gains: allotment on surrender of tenancy rights treated as consideration for transfer, not residuary income, enabling residential exemption.
March 10, 2026   Case Laws Income Tax
TDS Credit Recognition: penalty under section 270A deleted where challan proof led to no outstanding demand.
March 10, 2026   Case Laws Income Tax
Approval requirement under section 151(2) - reassessment beyond three years invalid; notice and penalties quashed.
March 10, 2026   Case Laws Income Tax
Dependent Agent Permanent Establishment: habitual authority to conclude contracts must be proven; distributors as independent resellers defeated DAPE.
March 10, 2026   Case Laws Income Tax
Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
March 10, 2026   Case Laws Income Tax
Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
March 10, 2026   Case Laws Income Tax
Unexplained Money under Section 69A: deletions upheld where withdrawals traced to disclosed bank accounts and books not rejected.
March 10, 2026   Case Laws Income Tax
Depreciation entitlement for concession assets recognised despite non ownership, resulting in denial of revenue appeal and allowance.
March 10, 2026   Case Laws Income Tax
Reasonable Cause Defense requires contemporaneous medical evidence; absence upheld penalty for non compliance with statutory notices.
March 10, 2026   Case Laws Income Tax
Depreciation of goodwill arising on amalgamation is allowable because such goodwill is an intangible asset and deductible.
March 10, 2026   Case Laws Income Tax
Absence of mens rea prevents tax penalty where an inadvertent clerical misclassification by a tax consultant occurred.
March 10, 2026   Case Laws Customs
Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment of fines.
March 10, 2026   Case Laws Indian Laws
Right to travel and personal liberty: LOCs require cognizable offence or tangible evasion risk; bank-principal requests unsustainable.
March 9, 2026   Circulars DGFT
Export Obligation Extension: EO and Block-wise EO automatically extended to 31.08.2026 for specified Advance and EPCG authorisations.
March 9, 2026   Circulars Customs
Return of export cargo procedures: permit berthing without SAM, require Shipping Bill cancellation and recover export incentives.
March 9, 2026   Case Laws GST
Advance payment as consideration triggers GST at receipt; corpus fund contributions are not eligible for the monthly maintenance exemption.
March 9, 2026   Case Laws GST
Input Tax Credit entitlement on input services and capital goods remains available despite margin scheme restriction, subject to statutory conditions.

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Home › Highlights › Money Laundering › 2026 › June, 2026 › This
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Money Laundering

The PMLA notification is amended to add the Directorate of Naval...

Financial intelligence sharing expanded to include the Directorate of Naval Intelligence under the PMLA notification.

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Money Laundering June 8, 2026 Notifications
The PMLA notification is amended to add the Directorate of Naval Intelligence to the list of specified agencies to which the FIU may furnish financial intelligence, enabling that agency to use such information for the discharge of its statutory functions.
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Acts Income Tax
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