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    July 15, 2026   Case LawsCustoms
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...
    July 15, 2026   Case LawsCustoms
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case LawsCustoms
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
    July 15, 2026   Case LawsCustoms
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
    July 15, 2026   Case LawsCompanies Law
    Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
    July 15, 2026   Case LawsCompanies Law
    Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
    July 15, 2026   Case LawsSEBI
    Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
    July 15, 2026   Case LawsIBC
    Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
    July 15, 2026   Case LawsIBC
    Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
    July 15, 2026   Case LawsMoney Laundering
    Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
    July 15, 2026   Case LawsService Tax
    Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
    July 15, 2026   Case LawsIndian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case LawsVAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case LawsGST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
    July 14, 2026   Case LawsGST
    Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
    July 14, 2026   Case LawsGST
    Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
    July 14, 2026   Case LawsGST
    Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
    July 14, 2026   Case LawsGST
    GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
    July 14, 2026   Case LawsGST
    Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
    July 14, 2026   Case LawsIncome Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
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    July 15, 2026   Case Laws Customs
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppression.
    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
    July 15, 2026   Case Laws Customs
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
    July 15, 2026   Case Laws Companies Law
    Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
    July 15, 2026   Case Laws Companies Law
    Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
    July 15, 2026   Case Laws SEBI
    Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
    July 15, 2026   Case Laws IBC
    Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termination.
    July 15, 2026   Case Laws IBC
    Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
    July 15, 2026   Case Laws Money Laundering
    Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
    July 15, 2026   Case Laws Service Tax
    Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
    July 15, 2026   Case Laws Indian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case Laws VAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case Laws GST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
    July 14, 2026   Case Laws GST
    Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
    July 14, 2026   Case Laws GST
    Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
    July 14, 2026   Case Laws GST
    Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
    July 14, 2026   Case Laws GST
    GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
    July 14, 2026   Case Laws GST
    Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
    July 14, 2026   Case Laws Income Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation

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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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