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July 24, 2026   Case Laws Money Laundering
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and attendance.
July 24, 2026   Case Laws Service Tax
Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.
July 24, 2026   Case Laws Service Tax
Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.
July 24, 2026   Case Laws Service Tax
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression determine tax consequences.
July 24, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations linking each director to the company's business and transaction.
July 23, 2026   Notifications DGFT
Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
July 23, 2026   Notifications Income Tax
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Services Centre funds.
July 23, 2026   Notifications Income Tax
Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
July 23, 2026   Notifications Income Tax
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
July 23, 2026   Circulars SEZ
RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
July 23, 2026   Case Laws GST
Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
July 23, 2026   Case Laws GST
Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
July 23, 2026   Case Laws GST
Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
July 23, 2026   Case Laws GST
E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
July 23, 2026   Case Laws GST
Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
July 23, 2026   Case Laws GST
Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
July 23, 2026   Case Laws GST
Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
July 23, 2026   Case Laws GST
De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
July 23, 2026   Case Laws Income Tax
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a clean slate.
July 23, 2026   Case Laws Income Tax
Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.

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Income Tax

Deduction u/s 80IA - Revision u/s 263 - To constitute...

Court Rules on Section 80IA: Power Unit is Separate Undertaking, Not Business Splitting u/s 263, Income Tax Act.

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Income Tax March 5, 2016 Case Laws AT
Deduction u/s 80IA - Revision u/s 263 - To constitute reconstruction, there must be transfer of assets of the existing business to the new industrial undertaking. In our opinion, generation of power unit is separate and distinct undertaking for which separate approval was obtained and it cannot be said that splitting of existing business structure - AT
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Acts Income Tax
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