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    June 12, 2026   Case Laws Customs
    Import classification dispute over petroleum products: no redemption fine or penalty for drum imports under compliance rules
    June 12, 2026   Case Laws Customs
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    June 12, 2026   Case Laws Companies Law
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    June 11, 2026   Notifications Customs
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    June 11, 2026   Notifications Customs
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    June 11, 2026   Circulars SEBI
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    June 11, 2026   Case Laws GST
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    June 11, 2026   Case Laws GST
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    June 11, 2026   Case Laws GST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case Laws GST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case Laws GST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case Laws GST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
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June 12, 2026   Case Laws Customs
Import classification dispute over petroleum products: no redemption fine or penalty for drum imports under compliance rules
June 12, 2026   Case Laws Customs
Essential character test limits CKD motherboard kit classification; discrete components stay classified individually under tariff rules.
June 12, 2026   Case Laws Companies Law
Transfer of pending winding up proceedings upheld where liquidation had not reached an irreversible stage
June 12, 2026   Case Laws IBC
Ongoing insolvency assignments continue after authorisation expiry at seventy; expired liquidation extension challenge was dismissed
June 12, 2026   Case Laws Money Laundering
PMLA bail twin conditions defeat release where investigation material and electronic communications support a prima facie role
June 12, 2026   Case Laws Money Laundering
Predicate offence requirement quashes PMLA action where foreign-investment allegations do not disclose cheating, breach of trust or conspiracy.
June 12, 2026   Case Laws Service Tax
Revenue neutrality and tax adjustment defeat reverse charge demand; ash pond evacuation escapes service tax, with mixed penalties.
June 12, 2026   Case Laws Service Tax
Time-barred VCES rejection notice fails where only general correspondence supports a roving inquiry and circulars bind the department
June 12, 2026   Case Laws VAT / Sales Tax
Proof of service is essential before bank account attachment; assessment orders were required to be freshly served.
June 11, 2026   Notifications Customs
Anti-dumping duty on aluminium foil imports extended until 15 December 2026, unless revoked, superseded or amended earlier.
June 11, 2026   Notifications Customs
Customs duty exemption expanded for specified imports under the amended Australia-linked notification
June 11, 2026   Circulars SEBI
SEBI Master Circular for AIFs consolidates updated circulars, rescinds prior guidance, and preserves accrued rights and liabilities.
June 11, 2026   Circulars SEBI
Surveillance of securities market rules updated through a master circular consolidating prior circulars and preserving accrued rights and proceedings.
June 11, 2026   Circulars Customs
Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
June 11, 2026   Case Laws GST
Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
June 11, 2026   Case Laws GST
Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
June 11, 2026   Case Laws GST
GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
June 11, 2026   Case Laws GST
Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
June 11, 2026   Case Laws GST
Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
June 11, 2026   Case Laws GST
Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.

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Income Tax

The donations received for specific purpose of acquiring the...

Donations for Capital Assets Are Tied-Up Grants, Not Income, u/s 2(24)(ii)(a) of Income Tax Act.

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Income Tax December 2, 2017 Case Laws AT
The donations received for specific purpose of acquiring the capital assets are tied up grants and cannot be treated as income u/s 2(24)(ii)(a) - AT
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Acts Income Tax
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