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    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
    August 14, 2026   Case Laws Customs
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
    August 14, 2026   Case Laws Customs
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   Circulars SEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
    August 13, 2026   Circulars GST - States
    GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
    August 13, 2026   Circulars DGFT
    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    August 13, 2026   Case Laws GST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case Laws GST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case Laws GST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.

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      Income Tax

      Exemption u/s 54F - LTCG - Even before the sale of the...

      Taxpayer Qualifies for Section 54F Exemption as New Home Investment Exceeds Capital Gains from Land Sale.

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      Income TaxDecember 23, 2015Case LawsHC
      Exemption u/s 54F - LTCG - Even before the sale of the property, he had borrowed housing loan and started construction on the site belonging to him. After the sale, the amount spent towards construction of the house is more than the consideration received by the sale of agricultural land and therefore, he is entitled to the benefit of Section 54F - HC
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