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    April 27, 2026   Case Laws Money Laundering
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    April 27, 2026   Case Laws Central Excise
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    April 25, 2026   Case Laws GST
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    April 25, 2026   Case Laws GST
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    April 25, 2026   Case Laws Income Tax
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    April 25, 2026   Case Laws Income Tax
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April 27, 2026   Case Laws Money Laundering
Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
April 27, 2026   Case Laws Central Excise
SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
April 27, 2026   Case Laws Indian Laws
Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
April 25, 2026   Case Laws GST
Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
April 25, 2026   Case Laws GST
Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
April 25, 2026   Case Laws GST
Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
April 25, 2026   Case Laws GST
Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
April 25, 2026   Case Laws GST
Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
April 25, 2026   Case Laws GST
Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
April 25, 2026   Case Laws GST
Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
April 25, 2026   Case Laws GST
Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
April 25, 2026   Case Laws GST
Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
April 25, 2026   Case Laws GST
Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
April 25, 2026   Case Laws GST
Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
April 25, 2026   Case Laws Income Tax
Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
April 25, 2026   Case Laws Income Tax
Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
April 25, 2026   Case Laws Income Tax
Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
April 25, 2026   Case Laws Income Tax
Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
April 25, 2026   Case Laws Income Tax
Residential house test under section 54F: open land was not a house, so deduction remained available.
April 25, 2026   Case Laws Income Tax
Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.

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Income Tax

CBDT authorises the Director General of Income-tax (Systems),...

AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.

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Income Tax July 11, 2026 Circulars
CBDT authorises the Director General of Income-tax (Systems), Delhi to upload AEOI information received under agreements referred to in sections 90 and 90A into the Annual Information Statement in Form 26AS. The order covers information for the periods 1 January 2022 to 31 December 2022, 1 January 2023 to 31 December 2023, and 1 January 2024 to 31 December 2024 if already in possession within 90 days of the order, and for 1 January 2025 to 31 December 2025 if received within 90 days from the end of the month of receipt. The Director General is also required to specify the procedures, formats and standards for such uploading.
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Acts Income Tax
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