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    June 17, 2026   Case LawsIncome Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case LawsIncome Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case LawsIncome Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case LawsIncome Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case LawsIncome Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case LawsCustoms
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case LawsCustoms
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    June 17, 2026   Case LawsCustoms
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    June 17, 2026   Case LawsCustoms
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    June 17, 2026   Case LawsService Tax
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    June 17, 2026   Case LawsIndian Laws
    Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
    June 16, 2026   NotificationsCustoms
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
    June 16, 2026   NotificationsSEZ
    Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
    June 16, 2026   NotificationsFEMA
    FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
    June 16, 2026   NotificationsFEMA
    Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
    June 16, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
    June 16, 2026   NotificationsCustoms
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    June 16, 2026   CircularsGST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   CircularsGST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   CircularsFEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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    June 17, 2026   Case Laws Income Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
    June 17, 2026   Case Laws Income Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case Laws Income Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case Laws Customs
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    June 17, 2026   Case Laws Customs
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    June 17, 2026   Case Laws Customs
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    June 17, 2026   Case Laws Service Tax
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    June 17, 2026   Case Laws Indian Laws
    Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
    June 16, 2026   Notifications Customs
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
    June 16, 2026   Notifications SEZ
    Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
    June 16, 2026   Notifications FEMA
    FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
    June 16, 2026   Notifications FEMA
    Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
    June 16, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
    June 16, 2026   Notifications Customs
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    June 16, 2026   Circulars GST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   Circulars GST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   Circulars FEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.

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      Customs

      ICD Janori procedure is amended to expressly permit LCL export...

      LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.

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      CustomsJune 19, 2026Circulars
      ICD Janori procedure is amended to expressly permit LCL export transhipment by Closed Body Trucks under Customs seal to a Gateway Port for consolidation and shipment. Exporters or Customs Brokers must file the Shipping Bill electronically, complete assessment and PGA clearances at ICD Janori, and obtain an ETP through ICES; stuffing, sealing, and LEO are to occur only after examination and compliance checks. At the Gateway Port CFS, seals and documents are verified, and if intact no further examination is done; broken seals trigger 100% examination and possible action against the custodian. Bond re-credit, drawback, and IGST refund depend on EGM reconciliation and confirmed export, and prohibited or restricted goods are excluded.
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      ActsIncome Tax
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