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    June 4, 2026   Notifications IBC
    Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
    June 4, 2026   Notifications Customs
    Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
    June 4, 2026   Notifications DGFT
    QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
    June 4, 2026   Circulars DGFT
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    June 4, 2026   Circulars Customs
    Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
    June 4, 2026   Circulars Customs
    Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
    June 4, 2026   Circulars Customs
    FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
    June 4, 2026   Circulars Customs
    Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
    June 4, 2026   Case Laws GST
    CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
    June 4, 2026   Case Laws GST
    Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
    June 4, 2026   Case Laws GST
    Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
    June 4, 2026   Case Laws GST
    Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
    June 4, 2026   Case Laws GST
    Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
    June 4, 2026   Case Laws GST
    Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
    June 4, 2026   Case Laws GST
    Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
    June 4, 2026   Case Laws GST
    Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
    June 4, 2026   Case Laws GST
    GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
    June 4, 2026   Case Laws Income Tax
    Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.
    June 4, 2026   Case Laws Income Tax
    Section 53A cannot confer ownership for depreciation; writ challenge also failed on natural justice and was sent to appeal.
    June 4, 2026   Case Laws Income Tax
    Unexplained investment additions limited to estimated income where supporting records partly substantiate the source of funds
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June 4, 2026   Notifications IBC
Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
June 4, 2026   Notifications Customs
Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
June 4, 2026   Notifications DGFT
QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
June 4, 2026   Circulars DGFT
Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
June 4, 2026   Circulars Customs
Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
June 4, 2026   Circulars Customs
Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
June 4, 2026   Circulars Customs
FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
June 4, 2026   Circulars Customs
Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
June 4, 2026   Case Laws GST
CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
June 4, 2026   Case Laws GST
Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
June 4, 2026   Case Laws GST
Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
June 4, 2026   Case Laws GST
Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
June 4, 2026   Case Laws GST
Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
June 4, 2026   Case Laws GST
Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
June 4, 2026   Case Laws GST
Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
June 4, 2026   Case Laws GST
Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
June 4, 2026   Case Laws GST
GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
June 4, 2026   Case Laws Income Tax
Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.
June 4, 2026   Case Laws Income Tax
Section 53A cannot confer ownership for depreciation; writ challenge also failed on natural justice and was sent to appeal.
June 4, 2026   Case Laws Income Tax
Unexplained investment additions limited to estimated income where supporting records partly substantiate the source of funds

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Income Tax

Exemption u/s 11 - Contravention of Section 13(1)(d) - Since...

Court Rules Dividend Income Exempt Under Sec 11; Not Taxable at Maximum Rate Despite Sec 13(1)(d) Violation.

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Income Tax May 31, 2018 Case Laws HC
Exemption u/s 11 - Contravention of Section 13(1)(d) - Since dividend income is exempt, no income remains taxable at Maximum Marginal rate - HC
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Acts Income Tax
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