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    June 17, 2026   Circulars Customs
    FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
    June 17, 2026   Circulars GST
    GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
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June 17, 2026   Circulars Customs
FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.
June 17, 2026   Circulars GST
GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.
June 17, 2026   Circulars SEBI
Revised ETF pricing framework introduces dynamic bands, new base price rules, and pre-open call auction for commodity ETFs.
June 17, 2026   Case Laws GST
Suppressed outward supply justified Section 74 action; natural justice challenge failed and writ petitions were dismissed
June 17, 2026   Case Laws GST
Interest on belated self-assessed tax is recoverable; Section 74 reference in summary forms did not invalidate recovery.
June 17, 2026   Case Laws GST
GST scrutiny and DRC-01 notice requirements under Section 74 controlled adjudication; one assessment was remitted, another sustained.
June 17, 2026   Case Laws GST
Input tax credit blockage under Rule 86A upheld where records showed non-genuine invoices and adequate reasons to believe
June 17, 2026   Case Laws GST
Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
June 17, 2026   Case Laws GST
GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
June 17, 2026   Case Laws GST
Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
June 17, 2026   Case Laws GST
Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
June 17, 2026   Case Laws Income Tax
Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
June 17, 2026   Case Laws Income Tax
Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
June 17, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
June 17, 2026   Case Laws Income Tax
Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
June 17, 2026   Case Laws Income Tax
Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
June 17, 2026   Case Laws Income Tax
Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
June 17, 2026   Case Laws Income Tax
Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
June 17, 2026   Case Laws Income Tax
Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
June 17, 2026   Case Laws Income Tax
Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.

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Customs

Confiscation of 5 gold biscuits with foreign markings totally...

Sale Proceeds of Confiscated Foreign Gold Biscuits Exempt from Duty Payment; Total Weight 582.8 Grams.

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Customs November 11, 2013 Case Laws HC
Confiscation of 5 gold biscuits with foreign markings totally weighing 582.8 grams - what is being given is the sale proceeds and not the gold as such. - the question of paying duty in respect of the sale proceeds would not arise - HC
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Acts Income Tax
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