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    August 17, 2026   Case LawsCentral Excise
    Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
    August 17, 2026   Case LawsIndian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
    August 17, 2026   Case LawsIndian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   NotificationsCompanies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
    August 14, 2026   Case LawsGST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case LawsGST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...
    August 14, 2026   Case LawsGST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case LawsGST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
    August 14, 2026   Case LawsGST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case LawsGST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case LawsGST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case LawsGST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case LawsGST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
    August 14, 2026   Case LawsGST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case LawsGST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
    August 14, 2026   Case LawsIncome Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case LawsIncome Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case LawsIncome Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case LawsIncome Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
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    August 17, 2026   Case Laws Central Excise
    Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
    August 17, 2026   Case Laws Indian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
    August 17, 2026   Case Laws Indian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   Notifications Companies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
    August 14, 2026   Case Laws GST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case Laws GST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.
    August 14, 2026   Case Laws GST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case Laws GST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
    August 14, 2026   Case Laws GST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case Laws GST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case Laws GST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case Laws GST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case Laws GST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
    August 14, 2026   Case Laws GST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case Laws GST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the local authority.
    August 14, 2026   Case Laws Income Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case Laws Income Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case Laws Income Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.

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      Home› Highlights › Income Tax › 2026 › July, 2026 › This
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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 TaxJuly 11, 2026Circulars
      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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      ActsIncome Tax
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