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    June 30, 2026   Case LawsGST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case LawsGST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case LawsGST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case LawsIncome Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
    June 30, 2026   Case LawsIncome Tax
    TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
    June 30, 2026   Case LawsIncome Tax
    Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
    June 30, 2026   Case LawsCustoms
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    June 30, 2026   Case LawsCustoms
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    June 30, 2026   Case LawsCustoms
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    June 30, 2026   Case LawsCustoms
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    June 30, 2026   Case LawsCustoms
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    June 30, 2026   Case LawsIndian Laws
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    June 30, 2026   Case LawsIndian Laws
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    June 30, 2026   Case LawsIndian Laws
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    June 29, 2026   NotificationsSEZ
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    June 29, 2026   NotificationsIncome Tax
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
    June 29, 2026   NotificationsIncome Tax
    Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.
    June 29, 2026   CircularsGST
    GST jurisdiction after migration: prior valid actions remain effective, while the transferee officer must continue and conclude proceedings.
    June 29, 2026   CircularsCustoms
    Green channel customs clearance streamlines emergency spill response consignments with priority coordination and statutory compliance.
    June 29, 2026   CircularsFEMA
    FEMA circular review withdraws obsolete directions superseded by later regulatory amendments and overlap under the revised framework.
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    June 30, 2026   Case Laws GST
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    June 30, 2026   Case Laws GST
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    June 30, 2026   Case Laws GST
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    June 30, 2026   Case Laws Income Tax
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
    June 30, 2026   Case Laws Income Tax
    TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
    June 30, 2026   Case Laws Income Tax
    Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
    June 30, 2026   Case Laws Customs
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    June 30, 2026   Case Laws Customs
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    June 30, 2026   Case Laws Customs
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    June 30, 2026   Case Laws Customs
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    June 30, 2026   Case Laws Customs
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    June 30, 2026   Case Laws Indian Laws
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    June 30, 2026   Case Laws Indian Laws
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    June 30, 2026   Case Laws Indian Laws
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    June 29, 2026   Notifications SEZ
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    June 29, 2026   Notifications Income Tax
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
    June 29, 2026   Notifications Income Tax
    Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.
    June 29, 2026   Circulars GST
    GST jurisdiction after migration: prior valid actions remain effective, while the transferee officer must continue and conclude proceedings.
    June 29, 2026   Circulars Customs
    Green channel customs clearance streamlines emergency spill response consignments with priority coordination and statutory compliance.
    June 29, 2026   Circulars FEMA
    FEMA circular review withdraws obsolete directions superseded by later regulatory amendments and overlap under the revised framework.

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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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