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    July 24, 2026   Case Laws Income Tax
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July 25, 2026   Case Laws Indian Laws
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
July 24, 2026   Circulars SEBI
Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
July 24, 2026   Circulars GST
Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
July 24, 2026   Case Laws GST
Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
July 24, 2026   Case Laws GST
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
July 24, 2026   Case Laws GST
Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
July 24, 2026   Case Laws GST
Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
July 24, 2026   Case Laws GST
Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
July 24, 2026   Case Laws GST
Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
July 24, 2026   Case Laws Income Tax
Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
July 24, 2026   Case Laws Income Tax
Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
July 24, 2026   Case Laws Income Tax
Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
July 24, 2026   Case Laws Income Tax
Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
July 24, 2026   Case Laws Income Tax
Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
July 24, 2026   Case Laws Income Tax
Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
July 24, 2026   Case Laws Income Tax
Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
July 24, 2026   Case Laws Income Tax
Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.

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DGFT

Implementation of bar coding on tertiary packing of consignments...

Barcoding Required on Tertiary Packaging of Exported Pharmaceuticals from October 1, 2011 for Enhanced Traceability.

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DGFT October 29, 2011 Circulars
Implementation of bar coding on tertiary packing of consignments of pharmaceuticals and drugs for export with effect from 01.10.2011. - Cir. No. 43 (RE-2010)/2009-14 Dated: October 25, 2011
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Acts Income Tax
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