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    August 21, 2026   Case LawsIncome Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case LawsIncome Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case LawsIncome Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
    August 21, 2026   Case LawsIncome Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case LawsCustoms
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case LawsCustoms
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case LawsCustoms
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case LawsCustoms
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case LawsIBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case LawsIBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case LawsIBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case LawsIBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case LawsMoney Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case LawsMoney Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case LawsMoney Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
    August 21, 2026   Case LawsService Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
    August 21, 2026   Case LawsService Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
    August 21, 2026   Case LawsService Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case LawsIndian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case LawsGST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
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    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
    August 21, 2026   Case Laws Service Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
    August 21, 2026   Case Laws Service Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
    August 21, 2026   Case Laws Service Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case Laws Indian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case Laws GST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.

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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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