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    June 27, 2026   Case Laws Central Excise
    Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
    June 27, 2026   Case Laws Central Excise
    Exemption on non-availment of credit survives Rule 6 reversal; extended limitation fails on departmental change of stand.
    June 26, 2026   Notifications SEZ
    SEZ notification formalises land area, Approval Committee and deemed Inland Container Depot status for semiconductor project
    June 26, 2026   Circulars Customs
    RTI First Appellate Authority designated for Chennai VII Air Cargo Commissionerate under the transparency framework
    June 26, 2026   Circulars FEMA
    FEMA reporting rules rationalised: revised FLM-8, quarterly franchisee disclosures, and several returns discontinued
    June 26, 2026   Circulars SEBI
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    June 26, 2026   Case Laws GST
    Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
    June 26, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
    June 26, 2026   Case Laws GST
    Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
    June 26, 2026   Case Laws GST
    Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
    June 26, 2026   Case Laws GST
    Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.
    June 26, 2026   Case Laws Income Tax
    Natural justice breach keeps writ open despite alternative remedy in assessment challenge; demand, penalty, and assessment were quashed.
    June 26, 2026   Case Laws Income Tax
    Limitation for consequential tax orders can abate assessment and nullify penalty when no valid order is passed.
    June 26, 2026   Case Laws Income Tax
    Transfer pricing re-characterisation of preference shares as loans rejected; interest disallowance on sister concern advances failed.
    June 26, 2026   Case Laws Income Tax
    Reassessment barred by change of opinion where audit objection reused issues already examined in scrutiny assessment.
    June 26, 2026   Case Laws Income Tax
    Bogus purchase additions limited to embedded profit component where bills were accommodation entries; restriction upheld on identical facts
    June 26, 2026   Case Laws Income Tax
    Mandatory hearing in rectification barred ex parte withdrawal of relief and made the order void
    June 26, 2026   Case Laws Income Tax
    Jurisdictional satisfaction for cash receipt penalty requires clear findings and independent proof; unsupported levy fails.
    June 26, 2026   Case Laws Income Tax
    Leave Fare Concession tax deduction: foreign-leg travel stays outside exemption, with default and interest following for non-deduction.
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June 27, 2026   Case Laws Central Excise
Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
June 27, 2026   Case Laws Central Excise
Exemption on non-availment of credit survives Rule 6 reversal; extended limitation fails on departmental change of stand.
June 26, 2026   Notifications SEZ
SEZ notification formalises land area, Approval Committee and deemed Inland Container Depot status for semiconductor project
June 26, 2026   Circulars Customs
RTI First Appellate Authority designated for Chennai VII Air Cargo Commissionerate under the transparency framework
June 26, 2026   Circulars FEMA
FEMA reporting rules rationalised: revised FLM-8, quarterly franchisee disclosures, and several returns discontinued
June 26, 2026   Circulars SEBI
Relaxed NISM certification for non-core investment advice staff, with lighter exam and transition for existing holders.
June 26, 2026   Circulars FEMA
Open position computation for AD Cat-I banks excludes hedged FCNR(B) and foreign borrowing transactions under revised RBI directions.
June 26, 2026   Case Laws GST
Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
June 26, 2026   Case Laws GST
Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
June 26, 2026   Case Laws GST
Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
June 26, 2026   Case Laws GST
Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
June 26, 2026   Case Laws GST
Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.
June 26, 2026   Case Laws Income Tax
Natural justice breach keeps writ open despite alternative remedy in assessment challenge; demand, penalty, and assessment were quashed.
June 26, 2026   Case Laws Income Tax
Limitation for consequential tax orders can abate assessment and nullify penalty when no valid order is passed.
June 26, 2026   Case Laws Income Tax
Transfer pricing re-characterisation of preference shares as loans rejected; interest disallowance on sister concern advances failed.
June 26, 2026   Case Laws Income Tax
Reassessment barred by change of opinion where audit objection reused issues already examined in scrutiny assessment.
June 26, 2026   Case Laws Income Tax
Bogus purchase additions limited to embedded profit component where bills were accommodation entries; restriction upheld on identical facts
June 26, 2026   Case Laws Income Tax
Mandatory hearing in rectification barred ex parte withdrawal of relief and made the order void
June 26, 2026   Case Laws Income Tax
Jurisdictional satisfaction for cash receipt penalty requires clear findings and independent proof; unsupported levy fails.
June 26, 2026   Case Laws Income Tax
Leave Fare Concession tax deduction: foreign-leg travel stays outside exemption, with default and interest following for non-deduction.

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Income Tax

Interest u/s.234B can be levied only on the returned income and...

Appellate tribunal affirms interest u/s 234B applies only to self-declared income, not post-assessment adjustments.

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Income Tax June 2, 2018 Case Laws AT
Interest u/s.234B can be levied only on the returned income and not on the assessed income - AT
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Acts Income Tax
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