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    February 28, 2026   Case Laws Income Tax
    Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
    February 28, 2026   Case Laws Income Tax
    Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction...
    February 28, 2026   Case Laws Income Tax
    Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
    February 28, 2026   Case Laws Benami Property
    Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
    February 28, 2026   Case Laws Customs
    Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
    February 28, 2026   Case Laws Customs
    Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...
    February 28, 2026   Case Laws Customs
    Distinctness of software for customs valuation: software excluded from assessable value; reassessment and penalties disallowed.
    February 28, 2026   Case Laws Customs
    Conversion of ores into concentrates treated as manufacture, so processed imports lose exemption and attract duty and interest.
    February 28, 2026   Case Laws Customs
    Customs Broker duty to inform: confirmed penalty for failing to report mixed passenger baggage; licence revocation overturned.
    February 28, 2026   Case Laws Customs
    Burden of proof on Revenue: failure to prove open cells led to LED/LCD panel classification and exemption restored.
    February 28, 2026   Case Laws FEMA
    Legitimacy of foreign funds governs post residence transfer rights; unexplained funds attract contravention and permit penalty reduction.
    February 28, 2026   Case Laws FEMA
    Standard of proof by preponderance confirms FEMA contraventions based on bank credits and TT corroboration, with confiscation and penalty adjustment.
    February 28, 2026   Case Laws Service Tax
    Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
    February 28, 2026   Case Laws Central Excise
    Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
    February 27, 2026   Notifications IBC
    Valuation report requirement: registered valuers must use Board notified format and retain documentation per circular upon voluntary liquidation.
    February 27, 2026   Notifications IBC
    Valuation standards now set by Board circular; valuers must use Board-prescribed report format and retain required documentation.
    February 27, 2026   Notifications IBC
    Fair value determination procedure updated: two valuers, coordinating valuer, third valuer trigger, averaging closest estimates.
    February 27, 2026   Circulars Customs
    Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.
    February 27, 2026   Circulars Customs
    Authorized Economic Operator helpdesk established to assist applicants and expedite application processing; contact and grievance channels provided.
    February 27, 2026   Case Laws GST
    Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
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February 28, 2026   Case Laws Income Tax
Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
February 28, 2026   Case Laws Income Tax
Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction.
February 28, 2026   Case Laws Income Tax
Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
February 28, 2026   Case Laws Benami Property
Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
February 28, 2026   Case Laws Customs
Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
February 28, 2026   Case Laws Customs
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitative ceiling.
February 28, 2026   Case Laws Customs
Distinctness of software for customs valuation: software excluded from assessable value; reassessment and penalties disallowed.
February 28, 2026   Case Laws Customs
Conversion of ores into concentrates treated as manufacture, so processed imports lose exemption and attract duty and interest.
February 28, 2026   Case Laws Customs
Customs Broker duty to inform: confirmed penalty for failing to report mixed passenger baggage; licence revocation overturned.
February 28, 2026   Case Laws Customs
Burden of proof on Revenue: failure to prove open cells led to LED/LCD panel classification and exemption restored.
February 28, 2026   Case Laws FEMA
Legitimacy of foreign funds governs post residence transfer rights; unexplained funds attract contravention and permit penalty reduction.
February 28, 2026   Case Laws FEMA
Standard of proof by preponderance confirms FEMA contraventions based on bank credits and TT corroboration, with confiscation and penalty adjustment.
February 28, 2026   Case Laws Service Tax
Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
February 28, 2026   Case Laws Central Excise
Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
February 27, 2026   Notifications IBC
Valuation report requirement: registered valuers must use Board notified format and retain documentation per circular upon voluntary liquidation.
February 27, 2026   Notifications IBC
Valuation standards now set by Board circular; valuers must use Board-prescribed report format and retain required documentation.
February 27, 2026   Notifications IBC
Fair value determination procedure updated: two valuers, coordinating valuer, third valuer trigger, averaging closest estimates.
February 27, 2026   Circulars Customs
Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.
February 27, 2026   Circulars Customs
Authorized Economic Operator helpdesk established to assist applicants and expedite application processing; contact and grievance channels provided.
February 27, 2026   Case Laws GST
Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.

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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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