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    July 23, 2026   NotificationsDGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   NotificationsIncome Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
    July 23, 2026   CircularsSEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
    July 23, 2026   Case LawsGST
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
    July 23, 2026   Case LawsGST
    Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
    July 23, 2026   Case LawsGST
    Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
    July 23, 2026   Case LawsGST
    E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
    July 23, 2026   Case LawsGST
    Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
    July 23, 2026   Case LawsGST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case LawsGST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case LawsGST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case LawsIncome Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
    July 23, 2026   Case LawsIncome Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case LawsIncome Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case LawsIncome Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
    July 23, 2026   Case LawsIncome Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case LawsIncome Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.
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    July 23, 2026   Notifications DGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   Notifications Income Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Services Centre funds.
    July 23, 2026   Notifications Income Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   Notifications Income Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
    July 23, 2026   Circulars SEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
    July 23, 2026   Case Laws GST
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
    July 23, 2026   Case Laws GST
    Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
    July 23, 2026   Case Laws GST
    Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
    July 23, 2026   Case Laws GST
    E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
    July 23, 2026   Case Laws GST
    Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
    July 23, 2026   Case Laws GST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case Laws GST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case Laws GST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case Laws Income Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a clean slate.
    July 23, 2026   Case Laws Income Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case Laws Income Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case Laws Income Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years.
    July 23, 2026   Case Laws Income Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case Laws Income Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.

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      Home› Highlights › FEMA › 2026 › August, 2026 › This
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      FEMA

      Section 37A of FEMA permits seizure where available material...

      Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.

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      FEMAAugust 13, 2026Case LawsAT
      Section 37A of FEMA permits seizure where available material establishes a prima facie Section 4 contravention; final proof is reserved for adjudication. Tally data, emails, witness statements and overseas bank deposits may support an allegation of unauthorised foreign-exchange transfers without proving the ultimate use of every remitted amount. Property in India may be seized at equivalent value even where overseas accounts are held by a separate foreign entity, because that entity's legal personality does not displace FEMA's seizure power against the alleged contravener. Income-tax settlement provisions operate separately and do not override FEMA consequences. The refusal to confirm seizure was therefore interfered with and the appeal succeeded.
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