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    July 6, 2026   Case LawsGST
    Retrospective cancellation of GST registration upheld where statute permits cancellation from any date and suspension during proceedings.
    July 6, 2026   Case LawsGST
    Retrospective GST registration cancellation and interim suspension upheld, while writ challenge to show cause notice failed
    July 6, 2026   Case LawsGST
    IGST refund on exports cannot be denied solely for higher duty drawback claim under an invalid circular
    July 6, 2026   Case LawsGST
    Regular bail in economic offences turns on custodial need, documentary evidence and the triple test, not offence seriousness alone.
    July 6, 2026   Case LawsGST
    Directory time limit for belated return filing after best judgment assessment displaces provisional assessment.
    July 6, 2026   Case LawsGST
    Advance ruling jurisdiction excludes refund computation under inverted duty structure, and prior refund rejection bars admission.
    July 6, 2026   Case LawsIncome Tax
    Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
    July 6, 2026   Case LawsIncome Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case LawsIncome Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case LawsIncome Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case LawsIncome Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case LawsIncome Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case LawsIncome Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case LawsIncome Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case LawsIncome Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case LawsIncome Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 6, 2026   Case LawsCustoms
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
    July 6, 2026   Case LawsCustoms
    Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
    July 6, 2026   Case LawsCustoms
    Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
    July 6, 2026   Case LawsCustoms
    Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
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    July 6, 2026   Case Laws GST
    Retrospective cancellation of GST registration upheld where statute permits cancellation from any date and suspension during proceedings.
    July 6, 2026   Case Laws GST
    Retrospective GST registration cancellation and interim suspension upheld, while writ challenge to show cause notice failed
    July 6, 2026   Case Laws GST
    IGST refund on exports cannot be denied solely for higher duty drawback claim under an invalid circular
    July 6, 2026   Case Laws GST
    Regular bail in economic offences turns on custodial need, documentary evidence and the triple test, not offence seriousness alone.
    July 6, 2026   Case Laws GST
    Directory time limit for belated return filing after best judgment assessment displaces provisional assessment.
    July 6, 2026   Case Laws GST
    Advance ruling jurisdiction excludes refund computation under inverted duty structure, and prior refund rejection bars admission.
    July 6, 2026   Case Laws Income Tax
    Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
    July 6, 2026   Case Laws Income Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case Laws Income Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case Laws Income Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case Laws Income Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case Laws Income Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case Laws Income Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case Laws Income Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case Laws Income Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 6, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
    July 6, 2026   Case Laws Customs
    Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
    July 6, 2026   Case Laws Customs
    Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
    July 6, 2026   Case Laws Customs
    Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining

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      Income Tax

      CBDT condones the delay in electronically filing Form No. 10AB...

      Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.

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      Income TaxJuly 3, 2026Circulars
      CBDT condones the delay in electronically filing Form No. 10AB for approval under clause (ii) of the first proviso to section 80G(5) where the form was furnished between 01.10.2025 and 31.03.2026, and authorises the jurisdictional Principal Commissioner or Commissioner to decide such applications on merits by 31.12.2026. Applications already rejected only because they were filed after 30.09.2025 are deemed to have had the delay condoned and must also be disposed of on merits by that date. The circular does not create any automatic entitlement to approval.
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