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    August 18, 2026   Case LawsCustoms
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case LawsCustoms
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case LawsCustoms
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case LawsSEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case LawsMoney Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   CircularsCustoms
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   CircularsSEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   CircularsSEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    August 17, 2026   Case LawsGST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case LawsGST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    August 17, 2026   Case LawsGST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case LawsGST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    August 17, 2026   Case LawsGST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    August 17, 2026   Case LawsGST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    August 17, 2026   Case LawsGST
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    August 17, 2026   Case LawsGST
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
    August 17, 2026   Case LawsGST
    Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
    August 17, 2026   Case LawsGST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
    August 17, 2026   Case LawsIncome Tax
    Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
    August 17, 2026   Case LawsIncome Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
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    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case Laws SEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case Laws Money Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   Circulars Customs
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   Circulars SEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   Circulars SEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised compliance-officer requirements.
    August 17, 2026   Case Laws GST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case Laws GST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
    August 17, 2026   Case Laws GST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
    August 17, 2026   Case Laws GST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    August 17, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    August 17, 2026   Case Laws GST
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collection rules.
    August 17, 2026   Case Laws GST
    Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
    August 17, 2026   Case Laws GST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.
    August 17, 2026   Case Laws Income Tax
    Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
    August 17, 2026   Case Laws Income Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.

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

      CBDT has prescribed compulsory complete-scrutiny selection...

      Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.

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      Income TaxJune 10, 2026Circulars
      CBDT has prescribed compulsory complete-scrutiny selection parameters for FY 2026-27, including survey cases conducted on or after 1.4.2024, search or requisition cases initiated on or after 1.4.2024, specified reopened cases under notice u/s 148, cases involving cancelled or ungranted registration/approval with exemption claims in ITR-7, recurring issues where prior additions have attained finality or been upheld for Revenue beyond the prescribed thresholds, and cases supported by specific tax-evasion information from law-enforcement or regulatory agencies. The guidelines also set out the selection and transfer procedure, including service of notice u/s 143(2), upload of supporting documents, handling of International Taxation and Central Charge cases, and a 30.6.2026 time limit for service of notice for ITRs filed in FY 2025-26.
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