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    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
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      Bail conditions dependent on an embassy guarantee were modified...

      Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.

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      GSTJuly 28, 2026Case LawsHC
      Bail conditions dependent on an embassy guarantee were modified after a foreign national could not obtain the required certificate despite seeking compliance. Continued detention following grant of bail was attributed to the impossibility of satisfying the embassy-related conditions. The guarantee-certificate requirement was replaced with an undertaking to attend each hearing and cooperate in the trial, while embassy-based periodic reporting was replaced by a bi-monthly affidavit to the trial court stating the applicant's residence and movements within India or the State. The restriction on leaving India without trial court permission and all other bail conditions remained in force.

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      ActsIncome Tax