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    July 8, 2026   Circulars Customs
    SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
    July 8, 2026   Circulars Customs
    SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
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    Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
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    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
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    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case Laws Income Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case Laws Income Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
    July 8, 2026   Case Laws Income Tax
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    July 8, 2026   Case Laws Income Tax
    Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
    July 8, 2026   Case Laws Income Tax
    TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
    July 8, 2026   Case Laws Income Tax
    Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
    July 8, 2026   Case Laws Income Tax
    Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
    July 8, 2026   Case Laws Income Tax
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July 8, 2026   Circulars Customs
SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
July 8, 2026   Circulars Customs
SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
July 8, 2026   Circulars Income Tax
Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
July 8, 2026   Circulars Customs
Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
July 8, 2026   Case Laws GST
Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
July 8, 2026   Case Laws GST
Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
July 8, 2026   Case Laws GST
Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
July 8, 2026   Case Laws GST
Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
July 8, 2026   Case Laws Income Tax
Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
July 8, 2026   Case Laws Income Tax
Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
July 8, 2026   Case Laws Income Tax
Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
July 8, 2026   Case Laws Income Tax
Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
July 8, 2026   Case Laws Income Tax
MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
July 8, 2026   Case Laws Income Tax
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity
July 8, 2026   Case Laws Income Tax
Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.
July 8, 2026   Case Laws Income Tax
Remand report acceptance bars notional interest and trade payable additions, with ad hoc expense disallowances deleted.
July 8, 2026   Case Laws Income Tax
TDS credit cannot be denied for wrong-PAN deduction when tax was deducted and deposited on commission agent's behalf.
July 8, 2026   Case Laws Income Tax
Transfer pricing comparables in market research services turn on functional similarity and DRP-compliance remand issues.
July 8, 2026   Case Laws Income Tax
Public charitable trust taxation: absence of beneficiary shares does not justify maximum marginal rate; normal AOP rates apply.
July 8, 2026   Case Laws Income Tax
Borrowed satisfaction and penny stock additions failed where share transactions were documented and no assessee-specific material existed

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Income Tax

Registration u/s 12AA – Once the material on record, shows that t...

Trust Registration Valid if Engaged in Charitable Activities Despite Future Business Intentions u/s 12AA.

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Income Tax November 28, 2014 Case Laws HC
Registration u/s 12AA – Once the material on record, shows that the Trust is carrying on charitable activities, merely because they proposed to carry on the business in future to augment the income to support charitable purposes, the registration cannot be declined - HC
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