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    July 3, 2026   Case Laws IBC
    Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
    July 3, 2026   Case Laws Money Laundering
    Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
    July 3, 2026   Case Laws Money Laundering
    Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
    July 3, 2026   Case Laws Service Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
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    SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
    July 3, 2026   Case Laws Service Tax
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    VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
    July 3, 2026   Circulars Customs
    Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
    July 2, 2026   Notifications Money Laundering
    Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
    July 2, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
    July 2, 2026   Circulars DGFT
    EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
    July 2, 2026   Circulars DGFT
    Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.
    July 2, 2026   Case Laws GST
    Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
    July 2, 2026   Case Laws GST
    Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time
    July 2, 2026   Case Laws GST
    GST personal hearing under Section 75(4) is mandatory when requested or before adverse orders, and denial vitiates adjudication
    July 2, 2026   Case Laws GST
    Extended limitation under GST upheld for suppression, with ex parte assessments remitted for fresh hearing on conditions
    July 2, 2026   Case Laws GST
    Subsequently filed return must be considered before maintaining a non-filing order, with matter remanded for fresh decision
    July 2, 2026   Case Laws Income Tax
    Prospective monetary limit exceptions bar retrospective use in departmental appeals, leaving pending low-tax-effect appeals non-maintainable.
    July 2, 2026   Case Laws Income Tax
    CBDT monetary-limit exception covers enforcement agencies akin to CBI, ED and DRI; VAT department not excluded
    July 2, 2026   Case Laws Income Tax
    Reassessment against a non-existing entity fails without notice to the successor and a draft faceless assessment order
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July 3, 2026   Case Laws IBC
Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
July 3, 2026   Case Laws Money Laundering
Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
July 3, 2026   Case Laws Money Laundering
Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
July 3, 2026   Case Laws Service Tax
Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
July 3, 2026   Case Laws Service Tax
SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
July 3, 2026   Case Laws Service Tax
Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
July 3, 2026   Case Laws Service Tax
VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
July 3, 2026   Circulars Customs
Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
July 2, 2026   Notifications Money Laundering
Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
July 2, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
July 2, 2026   Circulars DGFT
EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
July 2, 2026   Circulars DGFT
Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.
July 2, 2026   Case Laws GST
Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
July 2, 2026   Case Laws GST
Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time
July 2, 2026   Case Laws GST
GST personal hearing under Section 75(4) is mandatory when requested or before adverse orders, and denial vitiates adjudication
July 2, 2026   Case Laws GST
Extended limitation under GST upheld for suppression, with ex parte assessments remitted for fresh hearing on conditions
July 2, 2026   Case Laws GST
Subsequently filed return must be considered before maintaining a non-filing order, with matter remanded for fresh decision
July 2, 2026   Case Laws Income Tax
Prospective monetary limit exceptions bar retrospective use in departmental appeals, leaving pending low-tax-effect appeals non-maintainable.
July 2, 2026   Case Laws Income Tax
CBDT monetary-limit exception covers enforcement agencies akin to CBI, ED and DRI; VAT department not excluded
July 2, 2026   Case Laws Income Tax
Reassessment against a non-existing entity fails without notice to the successor and a draft faceless assessment order

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Income Tax

Difference of TDS as per 26AS and TDS as declared in Return of...

Revision Order u/s 263 Valid Due to AO's Failure to Investigate TDS Discrepancy in Form 26AS and ROI.

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Income Tax September 28, 2016 Case Laws AT
Difference of TDS as per 26AS and TDS as declared in Return of Income (ROI) - AO failed to make inquiries - revision order u/s 263 is valid - AT
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Acts Income Tax
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