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    July 1, 2026   Case LawsGST
    Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
    July 1, 2026   Case LawsGST
    GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
    July 1, 2026   Case LawsGST
    Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
    July 1, 2026   Case LawsGST
    Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
    July 1, 2026   Case LawsGST
    Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
    July 1, 2026   Case LawsIncome Tax
    Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
    July 1, 2026   Case LawsIncome Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case LawsIncome Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case LawsIncome Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case LawsIncome Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case LawsIncome Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case LawsIncome Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case LawsIncome Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case LawsIncome Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case LawsCustoms
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case LawsCustoms
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case LawsCustoms
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case LawsCustoms
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
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    July 1, 2026   Case Laws GST
    Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
    July 1, 2026   Case Laws GST
    GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
    July 1, 2026   Case Laws GST
    Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
    July 1, 2026   Case Laws GST
    Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
    July 1, 2026   Case Laws GST
    Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
    July 1, 2026   Case Laws Income Tax
    Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case Laws Income Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case Laws Income Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case Laws Income Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case Laws Income Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case Laws Income Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case Laws Customs
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.

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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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