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June 16, 2026   Notifications SEZ
Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
June 16, 2026   Notifications FEMA
FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
June 16, 2026   Notifications FEMA
Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
June 16, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
June 16, 2026   Notifications Customs
Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
June 16, 2026   Circulars GST
GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
June 16, 2026   Circulars GST
GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
June 16, 2026   Circulars FEMA
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
June 16, 2026   Circulars Customs
Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
June 16, 2026   Case Laws GST
Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
June 16, 2026   Case Laws GST
GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
June 16, 2026   Case Laws GST
GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
June 16, 2026   Case Laws GST
Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
June 16, 2026   Case Laws Income Tax
Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
June 16, 2026   Case Laws GST
Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
June 16, 2026   Case Laws Income Tax
Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
June 16, 2026   Case Laws Income Tax
Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
June 16, 2026   Case Laws Income Tax
Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
June 16, 2026   Case Laws Income Tax
Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
June 16, 2026   Case Laws Income Tax
Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand

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Companies Law

Lifting of Corporate Veil – It would be improper and unsafe to d...

Court Stresses Need for Substantial Evidence Before Lifting Corporate Veil; GM's Statement Insufficient for Identifying Company Identity.

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Companies Law October 5, 2013 Case Laws HC
Lifting of Corporate Veil – It would be improper and unsafe to draw the conclusion, merely from the statement of the General Manager (Marketing), that both the companies were one and the same- HC
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Acts Income Tax
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