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    March 24, 2026   Case Laws Income Tax
    Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
    March 24, 2026   Case Laws Income Tax
    Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification additio...
    March 24, 2026   Case Laws Income Tax
    Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
    March 24, 2026   Case Laws GST
    GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
    March 24, 2026   Case Laws GST
    Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
    March 24, 2026   Case Laws GST
    Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
    March 24, 2026   Case Laws Income Tax
    Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
    March 24, 2026   Case Laws Income Tax
    Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.
    March 24, 2026   Case Laws Income Tax
    Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
    March 24, 2026   Case Laws Income Tax
    Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
    March 24, 2026   Case Laws Income Tax
    Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
    March 24, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
    March 24, 2026   Case Laws Income Tax
    Estimated profit rate reduced to 4%, with penalties cancelled for delayed audit report and non-compliance on reasonable cause.
    March 24, 2026   Case Laws Income Tax
    Section 35AD deduction allowed where Form 10CCB was filed before completion of fresh assessment proceedings.
    March 24, 2026   Case Laws Income Tax
    Advance tax precondition for appeal admission requires hearing and consideration of exemption under section 249(4)(b)
    March 24, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD limits revision under section 263 where assessment issues were already examined.
    March 24, 2026   Case Laws Income Tax
    Maximum marginal rate under section 167B held inapplicable where the assessee exercised the section 115BAC option.
    March 24, 2026   Case Laws Income Tax
    DCF valuation for unquoted shares cannot be replaced by NAV absent statutory power; AO's substitution was held impermissible.
    March 24, 2026   Case Laws Income Tax
    Treaty residence and make-available test determine non-taxability of offshore repair receipts under the India-US DTAA.
    March 24, 2026   Case Laws Income Tax
    Transfer pricing comparability, working capital adjustment, and royalty benchmarking were addressed with TNMM and consistency principles.
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March 24, 2026   Case Laws Income Tax
Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
March 24, 2026   Case Laws Income Tax
Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.
March 24, 2026   Case Laws Income Tax
Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
March 24, 2026   Case Laws GST
GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
March 24, 2026   Case Laws GST
Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
March 24, 2026   Case Laws GST
Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
March 24, 2026   Case Laws Income Tax
Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
March 24, 2026   Case Laws Income Tax
Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.
March 24, 2026   Case Laws Income Tax
Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
March 24, 2026   Case Laws Income Tax
Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
March 24, 2026   Case Laws Income Tax
Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
March 24, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
March 24, 2026   Case Laws Income Tax
Estimated profit rate reduced to 4%, with penalties cancelled for delayed audit report and non-compliance on reasonable cause.
March 24, 2026   Case Laws Income Tax
Section 35AD deduction allowed where Form 10CCB was filed before completion of fresh assessment proceedings.
March 24, 2026   Case Laws Income Tax
Advance tax precondition for appeal admission requires hearing and consideration of exemption under section 249(4)(b)
March 24, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD limits revision under section 263 where assessment issues were already examined.
March 24, 2026   Case Laws Income Tax
Maximum marginal rate under section 167B held inapplicable where the assessee exercised the section 115BAC option.
March 24, 2026   Case Laws Income Tax
DCF valuation for unquoted shares cannot be replaced by NAV absent statutory power; AO's substitution was held impermissible.
March 24, 2026   Case Laws Income Tax
Treaty residence and make-available test determine non-taxability of offshore repair receipts under the India-US DTAA.
March 24, 2026   Case Laws Income Tax
Transfer pricing comparability, working capital adjustment, and royalty benchmarking were addressed with TNMM and consistency principles.

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SEBI

SEBI amends the Master Circular on handling unpaid client...

Client unpaid securities handling updated with auto-pledge, five-day payment window, and limited pledge extension rules.

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SEBI July 6, 2026 Circulars
SEBI amends the Master Circular on handling unpaid client securities by trading members. For non-MTF trades, unpaid securities must be directly credited to the client's demat account and auto-pledged to a CUSPA account, with client communication on the funds obligation and TM's sale right. TMs must maintain a client-facing policy, cap the payment period at five trading days, avoid granting exposure on these securities, and release excess pledge daily. If payment is not made, the TM must invoke and liquidate the pledge with notice; if neither invoked nor released within five trading days, the pledge auto-releases on the sixth trading day. Further pledging to banks/NBFCs is prohibited, and limited extension is allowed only in specified exceptional circumstances.
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Acts Income Tax
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