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    April 17, 2026   Case Laws Money Laundering
    PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
    April 17, 2026   Case Laws Indian Laws
    Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
    April 16, 2026   Circulars Customs
    Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
    April 16, 2026   Circulars DGFT
    ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
    April 16, 2026   Case Laws GST
    GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.
    April 16, 2026   Case Laws GST
    Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
    April 16, 2026   Case Laws GST
    Personal hearing and statutory appeal under GST: writ challenge failed where no reply was filed and no hearing was sought.
    April 16, 2026   Case Laws GST
    Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
    April 16, 2026   Case Laws GST
    Refund of appellate pre-deposit must follow Rule 89, not Section 54, and cannot be withheld on a non-existent investigation.
    April 16, 2026   Case Laws GST
    Natural justice in ex parte adjudication requires proved service of hearing notices before an appellate order can stand.
    April 16, 2026   Case Laws GST
    Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
    April 16, 2026   Case Laws GST
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
    April 16, 2026   Case Laws GST
    Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
    April 16, 2026   Case Laws Income Tax
    Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
    April 16, 2026   Case Laws Income Tax
    Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
    April 16, 2026   Case Laws Income Tax
    BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
    April 16, 2026   Case Laws Income Tax
    Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
    April 16, 2026   Case Laws Income Tax
    Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
    April 16, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case Laws Income Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
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April 17, 2026   Case Laws Money Laundering
PMLA attachment and secured creditor rights can coexist; prior mortgage does not defeat attachment, but bona fide security survives.
April 17, 2026   Case Laws Indian Laws
Banking deficiency in cheque presentment upheld; consumer compensation reduced for uncertain loss from stale cheques.
April 16, 2026   Circulars Customs
Procedures for returned export containers from foreign ports clarified, with seal verification, SAM filing, and re-import checks on tampering.
April 16, 2026   Circulars DGFT
ECGC Whole Turnover Policy eligibility clarified for RELIEF support under EPM, including first-time policies from 16 March 2026.
April 16, 2026   Case Laws GST
GST notice visibility after portal upgrade upheld; writ not entertained, but conditional reconsideration allowed on deposit and reply.
April 16, 2026   Case Laws GST
Efficacious appellate remedy bars writ review in GST demand disputes where factual issues require statutory appeal.
April 16, 2026   Case Laws GST
Personal hearing and statutory appeal under GST: writ challenge failed where no reply was filed and no hearing was sought.
April 16, 2026   Case Laws GST
Composite GST assessment for multiple years is impermissible; year-wise proceedings required and fresh action permitted with limitation exclusion.
April 16, 2026   Case Laws GST
Refund of appellate pre-deposit must follow Rule 89, not Section 54, and cannot be withheld on a non-existent investigation.
April 16, 2026   Case Laws GST
Natural justice in ex parte adjudication requires proved service of hearing notices before an appellate order can stand.
April 16, 2026   Case Laws GST
Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
April 16, 2026   Case Laws GST
Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
April 16, 2026   Case Laws GST
Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
April 16, 2026   Case Laws Income Tax
Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
April 16, 2026   Case Laws Income Tax
Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
April 16, 2026   Case Laws Income Tax
BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
April 16, 2026   Case Laws Income Tax
Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
April 16, 2026   Case Laws Income Tax
Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.

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Income Tax

Transfer pricing comparables for basic market research and...

Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.

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Income Tax July 8, 2026 Case Laws AT
Transfer pricing comparables for basic market research and testing services turned on functional comparability and related party screening. India Tourism Development Corporation Ltd. was retained as a comparable, while Unimed Diagnostics Private Limited, Medall Healthcare Private Limited, IGT Solutions Private Limited and Fuzen Software Private Limited were treated as functionally dissimilar because their business models differed from information-gathering and data-compilation services. The note also records that depreciation on computer software and disallowance of international travel expenses were sent back for fresh verification because the DRP directions had not been properly implemented.
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Acts Income Tax
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