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    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
    April 20, 2026   Case Laws GST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case Laws GST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
    April 20, 2026   Case Laws GST
    GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
    April 20, 2026   Case Laws GST
    Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
    April 20, 2026   Case Laws GST
    Parity in bail and documentary evidence supported release where no custodial remand was sought.
    April 20, 2026   Case Laws GST
    Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
    April 20, 2026   Case Laws GST
    Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.
    April 20, 2026   Case Laws Income Tax
    Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
    April 20, 2026   Case Laws Income Tax
    Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
    April 20, 2026   Case Laws Income Tax
    Make available test under India-UK DTAA: intra-group support services were not fees for technical services.
    April 20, 2026   Case Laws Income Tax
    Vague reasons for reopening beyond four years cannot replace recorded failure to disclose material facts; reassessment notice quashed.
    April 20, 2026   Case Laws Income Tax
    Registered sale deed and banking evidence supported capital gains reinvestment claim; unexplained money additions were deleted.
    April 20, 2026   Case Laws Income Tax
    Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
    April 20, 2026   Case Laws Income Tax
    ITAT on revenue recognition, notional interest, and business deductions: verified claims, no exempt-income disallowance, and selective remands.
    April 20, 2026   Case Laws Income Tax
    Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
    April 20, 2026   Case Laws Income Tax
    Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
    April 20, 2026   Case Laws Income Tax
    Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
    April 20, 2026   Case Laws Income Tax
    Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
    April 20, 2026   Case Laws Income Tax
    Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
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April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
April 20, 2026   Case Laws GST
GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
April 20, 2026   Case Laws GST
Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
April 20, 2026   Case Laws GST
GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
April 20, 2026   Case Laws GST
Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
April 20, 2026   Case Laws GST
Parity in bail and documentary evidence supported release where no custodial remand was sought.
April 20, 2026   Case Laws GST
Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
April 20, 2026   Case Laws GST
Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.
April 20, 2026   Case Laws Income Tax
Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
April 20, 2026   Case Laws Income Tax
Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
April 20, 2026   Case Laws Income Tax
Make available test under India-UK DTAA: intra-group support services were not fees for technical services.
April 20, 2026   Case Laws Income Tax
Vague reasons for reopening beyond four years cannot replace recorded failure to disclose material facts; reassessment notice quashed.
April 20, 2026   Case Laws Income Tax
Registered sale deed and banking evidence supported capital gains reinvestment claim; unexplained money additions were deleted.
April 20, 2026   Case Laws Income Tax
Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
April 20, 2026   Case Laws Income Tax
ITAT on revenue recognition, notional interest, and business deductions: verified claims, no exempt-income disallowance, and selective remands.
April 20, 2026   Case Laws Income Tax
Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
April 20, 2026   Case Laws Income Tax
Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
April 20, 2026   Case Laws Income Tax
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible income.
April 20, 2026   Case Laws Income Tax
Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
April 20, 2026   Case Laws Income Tax
Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud

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SEBI

The 2026 amendment to the Listing Obligations and Disclosure...

Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.

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SEBI July 15, 2026 Notifications
The 2026 amendment to the Listing Obligations and Disclosure Requirements Regulations requires listed entities to comply with procedural requirements for transfer and transmission of securities as specified by SEBI from time to time. It also replaces the reference in regulation 61(4) to requirements specified in Schedule VII with requirements specified by SEBI, and omits clause C of Schedule VII. These changes take effect upon publication in the Official Gazette, centralising the prescribed procedural framework under SEBI specifications.
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Acts Income Tax
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