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    June 6, 2026   Circulars IBC
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    June 6, 2026   Circulars IBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   Circulars IBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    June 6, 2026   Circulars IBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case Laws GST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case Laws GST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case Laws Income Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case Laws GST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case Laws GST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    June 6, 2026   Case Laws GST
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    June 6, 2026   Case Laws GST
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    June 6, 2026   Case Laws GST
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    June 6, 2026   Case Laws GST
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    June 6, 2026   Case Laws GST
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    June 6, 2026   Case Laws GST
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    June 6, 2026   Case Laws Income Tax
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    June 6, 2026   Case Laws Income Tax
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    June 6, 2026   Case Laws Income Tax
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    June 6, 2026   Case Laws Income Tax
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    June 6, 2026   Case Laws Income Tax
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
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June 6, 2026   Circulars IBC
Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
June 6, 2026   Circulars IBC
Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
June 6, 2026   Circulars IBC
Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
June 6, 2026   Circulars IBC
Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
June 6, 2026   Case Laws GST
GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
June 6, 2026   Case Laws GST
GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
June 6, 2026   Case Laws Income Tax
Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
June 6, 2026   Case Laws GST
GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
June 6, 2026   Case Laws GST
Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
June 6, 2026   Case Laws GST
GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
June 6, 2026   Case Laws GST
GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
June 6, 2026   Case Laws GST
Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
June 6, 2026   Case Laws GST
Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
June 6, 2026   Case Laws GST
Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
June 6, 2026   Case Laws GST
Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
June 6, 2026   Case Laws Income Tax
Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
June 6, 2026   Case Laws Income Tax
Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
June 6, 2026   Case Laws Income Tax
Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
June 6, 2026   Case Laws Income Tax
Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
June 6, 2026   Case Laws Income Tax
Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.

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Bill

Amendment of section 65 of Customs Act, 1962 - Manufacture and...

Amendment to Section 65 of Customs Act, 1962, updates rules on manufacturing and operations in warehouses.

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Bill March 2, 2016 Act-Rules
Amendment of section 65 of Customs Act, 1962 - Manufacture and other operations in relation to goods in a warehouse - to substitute certain words therein.
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Acts Income Tax
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