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    June 4, 2026   Case Laws Money Laundering
    Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
    June 4, 2026   Case Laws Money Laundering
    Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
    June 4, 2026   Case Laws Service Tax
    Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
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    Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
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    June 3, 2026   Notifications Income Tax
    Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
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    June 3, 2026   Case Laws GST
    Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
    June 3, 2026   Case Laws GST
    Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
    June 3, 2026   Case Laws GST
    Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
    June 3, 2026   Case Laws GST
    BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
    June 3, 2026   Case Laws GST
    Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
    June 3, 2026   Case Laws GST
    Natural justice in GST cancellation: cryptic rejection and premature hearing notice justified writ relief despite appeal remedy.
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June 4, 2026   Case Laws Money Laundering
Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
June 4, 2026   Case Laws Money Laundering
Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
June 4, 2026   Case Laws Service Tax
Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
June 4, 2026   Case Laws Service Tax
Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
June 4, 2026   Case Laws Service Tax
Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
June 4, 2026   Case Laws Service Tax
Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
June 3, 2026   Notifications DGFT
Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
June 3, 2026   Notifications DGFT
Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.
June 3, 2026   Notifications Income Tax
Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
June 3, 2026   Circulars DGFT
India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
June 3, 2026   Circulars DGFT
Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
June 3, 2026   Circulars DGFT
Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
June 3, 2026   Circulars Customs
Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
June 3, 2026   Circulars Customs
System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.
June 3, 2026   Case Laws GST
Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
June 3, 2026   Case Laws GST
Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
June 3, 2026   Case Laws GST
Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
June 3, 2026   Case Laws GST
BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
June 3, 2026   Case Laws GST
Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
June 3, 2026   Case Laws GST
Natural justice in GST cancellation: cryptic rejection and premature hearing notice justified writ relief despite appeal remedy.

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Income Tax

Accrual of income - it was received only as advance for...

Advance Payments Not Taxable Until Contract Fulfillment: Income Tax Case Law Clarifies Timing for Assessment.

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Income Tax September 10, 2015 Case Laws AT
Accrual of income - it was received only as advance for performing projects in future. Advances received cannot be assessed in the year of receipt but has to be assessed in the year of performing contract - AT
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Acts Income Tax
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