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    May 13, 2026   Case LawsIncome Tax
    Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification...
    May 13, 2026   Case LawsIncome Tax
    Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
    May 13, 2026   Case LawsIncome Tax
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    May 13, 2026   Case LawsIncome Tax
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    May 13, 2026   Case LawsIncome Tax
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    May 13, 2026   Case LawsIncome Tax
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    May 13, 2026   Case LawsIncome Tax
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
    May 13, 2026   Case LawsIncome Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    May 13, 2026   Case LawsIncome Tax
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    May 13, 2026   Case LawsIncome Tax
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
    May 13, 2026   Case LawsBenami Property
    Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
    May 12, 2026   CircularsDGFT
    Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
    May 12, 2026   CircularsDGFT
    Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
    May 12, 2026   Case LawsGST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case LawsGST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case LawsGST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case LawsGST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case LawsGST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case LawsGST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case LawsGST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
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    May 13, 2026   Case Laws Income Tax
    Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification.
    May 13, 2026   Case Laws Income Tax
    Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
    May 13, 2026   Case Laws Income Tax
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    May 13, 2026   Case Laws Income Tax
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    May 13, 2026   Case Laws Income Tax
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    May 13, 2026   Case Laws Income Tax
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    May 13, 2026   Case Laws Income Tax
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
    May 13, 2026   Case Laws Income Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    May 13, 2026   Case Laws Income Tax
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    May 13, 2026   Case Laws Income Tax
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
    May 13, 2026   Case Laws Benami Property
    Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
    May 12, 2026   Circulars DGFT
    Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
    May 12, 2026   Circulars DGFT
    Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
    May 12, 2026   Case Laws GST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case Laws GST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case Laws GST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case Laws GST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case Laws GST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case Laws GST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case Laws GST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.

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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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      ActsIncome Tax
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