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    Export proceeds realisation period cut from fifteen months to nine months under amended FEMA export regulations.
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    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
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    June 8, 2026   Case Laws Income Tax
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June 8, 2026   Notifications FEMA
Export proceeds realisation period cut from fifteen months to nine months under amended FEMA export regulations.
June 8, 2026   Circulars IBC
Standard claim, consent and proxy formats prescribed for personal guarantor insolvency resolution processes.
June 8, 2026   Circulars Customs
Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
June 8, 2026   Circulars Customs
Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
June 8, 2026   Case Laws GST
Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
June 8, 2026   Case Laws GST
Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
June 8, 2026   Case Laws GST
Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
June 8, 2026   Case Laws GST
GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
June 8, 2026   Case Laws GST
Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
June 8, 2026   Case Laws GST
Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
June 8, 2026   Case Laws GST
Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
June 8, 2026   Case Laws GST
GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
June 8, 2026   Case Laws GST
Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
June 8, 2026   Case Laws Income Tax
Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
June 8, 2026   Case Laws Income Tax
Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
June 8, 2026   Case Laws Income Tax
Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
June 8, 2026   Case Laws Income Tax
Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
June 8, 2026   Case Laws Income Tax
Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
June 8, 2026   Case Laws Income Tax
Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
June 8, 2026   Case Laws Income Tax
Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation

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Income Tax

Time limit for initiation of proceedings u/s 201(1) - treating...

7-Year Limit for Section 201(1) Proceedings Applies Only Post-2014; No Retroactive Effect for Prior Cases.

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Income Tax December 4, 2017 Case Laws AT
Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in by the Finance Act, 2014 w.e.f. 1.10.2014 and therefore, cannot be applied to the case on hand as any amendment to the detriment of an assessee cannot be applied retrospectively. - AT
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