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    July 13, 2026   Notifications SEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
    July 13, 2026   Notifications Income Tax
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    July 13, 2026   Notifications Income Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    July 13, 2026   Notifications Customs
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    July 13, 2026   Case Laws GST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    July 13, 2026   Case Laws GST
    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
    July 13, 2026   Case Laws GST
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case Laws GST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws GST
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
    July 13, 2026   Case Laws Income Tax
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    July 13, 2026   Case Laws Income Tax
    Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
    July 13, 2026   Case Laws Income Tax
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
    July 13, 2026   Case Laws Income Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case Laws Customs
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication

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      Income Tax

      Penalty u/s.271D - violation of Section 269SS - adjustments...

      No penalty u/s 271D for alleged Section 269SS violation due to absence of cash payment in journal entries.

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      Income TaxOctober 19, 2016Case LawsHC
      Penalty u/s.271D - violation of Section 269SS - adjustments through journal entries - Since there was no payment in cash either by the assessee or on its behalf it could not be said that there was any violation of Section 269SS - No penalty - HC
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