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    April 6, 2026   Case Laws GST
    Margin-based GST valuation for second-hand cars applies only on strict compliance, with Heading 8703 classification and limited advance ruling scope.
    April 6, 2026   Case Laws GST
    GST classification of biodiesel blends turns on petroleum oil content, splitting B20/B30 from B40-B70 under different tariff items.
    April 6, 2026   Case Laws GST
    Pure labour construction services for stand-alone residential units qualify for GST exemption when no goods or materials are supplied.
    April 6, 2026   Case Laws GST
    Residential villa construction is a taxable composite supply, with outsourced execution and deemed one-third land valuation applying.
    April 6, 2026   Case Laws GST
    Emergency care and life-support training treated as taxable commercial coaching; exemption denied for course and renewal fees.
    April 6, 2026   Case Laws GST
    Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
    April 6, 2026   Case Laws GST
    Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
    April 6, 2026   Case Laws Income Tax
    Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
    April 6, 2026   Case Laws Income Tax
    Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
    April 6, 2026   Case Laws Income Tax
    Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
    April 6, 2026   Case Laws Income Tax
    DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
    April 6, 2026   Case Laws Income Tax
    Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
    April 6, 2026   Case Laws Income Tax
    Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
    April 6, 2026   Case Laws Income Tax
    Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
    April 6, 2026   Case Laws Income Tax
    Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
    April 6, 2026   Case Laws Income Tax
    Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
    April 6, 2026   Case Laws Income Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
    April 6, 2026   Case Laws Income Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case Laws Income Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
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April 6, 2026   Case Laws GST
Margin-based GST valuation for second-hand cars applies only on strict compliance, with Heading 8703 classification and limited advance ruling scope.
April 6, 2026   Case Laws GST
GST classification of biodiesel blends turns on petroleum oil content, splitting B20/B30 from B40-B70 under different tariff items.
April 6, 2026   Case Laws GST
Pure labour construction services for stand-alone residential units qualify for GST exemption when no goods or materials are supplied.
April 6, 2026   Case Laws GST
Residential villa construction is a taxable composite supply, with outsourced execution and deemed one-third land valuation applying.
April 6, 2026   Case Laws GST
Emergency care and life-support training treated as taxable commercial coaching; exemption denied for course and renewal fees.
April 6, 2026   Case Laws GST
Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
April 6, 2026   Case Laws GST
Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
April 6, 2026   Case Laws Income Tax
Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
April 6, 2026   Case Laws Income Tax
Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
April 6, 2026   Case Laws Income Tax
Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
April 6, 2026   Case Laws Income Tax
DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
April 6, 2026   Case Laws Income Tax
Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
April 6, 2026   Case Laws Income Tax
Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
April 6, 2026   Case Laws Income Tax
Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
April 6, 2026   Case Laws Income Tax
Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
April 6, 2026   Case Laws Income Tax
Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
April 6, 2026   Case Laws Income Tax
Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
April 6, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
April 6, 2026   Case Laws Income Tax
Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
April 6, 2026   Case Laws Income Tax
Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.

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Home › Highlights › Companies Law › 2026 › June, 2026 › This
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Companies Law

Companies may file Form DPT-3 for financial year 2025-2026...

Delayed DPT-3 filings get fee relaxation until 31 July 2026 after data centre restoration work

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Companies Law June 24, 2026 Circulars
Companies may file Form DPT-3 for financial year 2025-2026 without additional fees up to 31 July 2026, despite the normal due date of 30 June 2026. The relaxation applies because capacity enhancement and restoration work at the data centre is being carried out after a fire incident on 5 June 2026. The circular grants a limited filing concession only for the additional fee on delayed DPT-3 submissions for the stated period.
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Acts Income Tax
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