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    June 29, 2026   Circulars Customs
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June 29, 2026   Circulars Customs
Green channel customs clearance streamlines emergency spill response consignments with priority coordination and statutory compliance.
June 29, 2026   Circulars FEMA
FEMA circular review withdraws obsolete directions superseded by later regulatory amendments and overlap under the revised framework.
June 29, 2026   Case Laws GST
Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing.
June 29, 2026   Case Laws GST
GST show cause notices within limitation; writ challenge to Section 74 invocation failed at notice stage
June 29, 2026   Case Laws GST
Inspection-based extended limitation upheld for tax short-payment, but erroneous liability computation led to remand for fresh orders
June 29, 2026   Case Laws GST
Secured creditor priority over tax charge upheld, but existing encumbrance entry need not be quashed after SARFAESI sale.
June 29, 2026   Case Laws Income Tax
Actual rent expenditure governs House Rent Allowance exemption where employer pays landlord and recovers rent from salary
June 29, 2026   Case Laws Income Tax
Section 80I deduction computed on industrial profits without reducing Section 32AB relief, Court rules for assessee
June 29, 2026   Case Laws Income Tax
Profit element in on-money receipts taxable on estimate, with no substantial question of law arising from factual appreciation.
June 29, 2026   Case Laws Income Tax
Impounded diary additions fail without corroboration; telescoping of diary receipts against investment avoids double taxation
June 29, 2026   Case Laws Income Tax
Penalty for concealment under the Interest Tax Act requires actual concealment; bona fide non-filing without additions will not attract it.
June 29, 2026   Case Laws Income Tax
Faceless assessment limits and draft-order requirements clarified; writ challenge rejected, with merits left to statutory appeals.
June 29, 2026   Case Laws Income Tax
Deduction for interest from co-operative bank investments upheld, with limited factual verification left before relief
June 29, 2026   Case Laws Income Tax
Computer software depreciation and section 14A relief restrict MAT adjustments under section 115JB in the ruling.
June 29, 2026   Case Laws Income Tax
Form 10B reconciliation and income application claims sustained after duplicate computation was corrected in charitable assessment proceedings.
June 29, 2026   Case Laws Income Tax
Section 80P(2)(d) deduction extends to interest from co-operative bank deposits, with Totgar's distinguished on identical facts.
June 29, 2026   Case Laws Income Tax
Treaty protection for support-service receipts: no royalty, no Indian tax without PE, and penalty challenge premature
June 29, 2026   Case Laws Income Tax
Bogus purchase additions: accepted sales and banking evidence justified restricted profit estimation on unverified trading transactions.
June 29, 2026   Case Laws Income Tax
Educational trust exemption upheld despite capitation fee allegations; depreciation allowed before prospective amendment, and reinvestment-based capital gains relief sustained.
June 29, 2026   Case Laws Income Tax
Educational institution exemption: belated audit report treated as procedural, prima facie expenditure disallowance under 143(1) deleted

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Income Tax

TDS u/s 195 - whether reimbursement of lease line charges...

High Court rules lease line charge reimbursements are not royalties under Article 12 of India-UK Treaty, Section 195 TDS.

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Income Tax October 8, 2013 Case Laws HC
TDS u/s 195 - whether reimbursement of lease line charges does/does not qualify as Royalty under Article 12 of India UK Treaty – held no - HC
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