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June 23, 2026   Notifications FEMA
SNRR account rules expanded to cover IFSC branches, transfer pathways, and purpose-based non-resident transactions.
June 23, 2026   Circulars GST - States
Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
June 23, 2026   Case Laws GST
Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
June 23, 2026   Case Laws Income Tax
Delay Condonation and BSNL VRS Exemption: fresh claim allowed and compensation treated as retrenchment compensation
June 23, 2026   Case Laws Income Tax
Independent personal services under India-Germany DTAA prevail over fees for technical services; receipts not taxable in India
June 23, 2026   Case Laws Customs
Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
June 23, 2026   Case Laws FEMA
FERA show-cause notices after repeal were quashed for lack of jurisdiction under the FEMA savings scheme
June 23, 2026   Case Laws GST
Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
June 23, 2026   Case Laws Income Tax
Advertising contract classification for Google AdWords payments prevailed over technical services treatment, so Section 194C TDS applied.
June 23, 2026   Case Laws Income Tax
Cost-to-cost reimbursements and LIBOR-based receivables interest were accepted, with withholding and transfer pricing additions deleted.
June 23, 2026   Case Laws Income Tax
Discounted cash flow share premium valuation and no-exempt-income rule: additions deleted, with prospective amendment held inapplicable
June 23, 2026   Case Laws Income Tax
Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
June 23, 2026   Case Laws Income Tax
Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
June 23, 2026   Case Laws Income Tax
Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
June 23, 2026   Case Laws Income Tax
Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
June 23, 2026   Case Laws Income Tax
Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.
June 23, 2026   Case Laws Income Tax
Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition survived.
June 23, 2026   Case Laws Income Tax
Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
June 23, 2026   Case Laws Income Tax
Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
June 23, 2026   Case Laws Income Tax
Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification

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Companies Law

Winding up of respondent company under Section 433 (e) on the...

Company Faces Winding Up u/s 433(e) for Unpaid Debts; Not a Substitute for Disputed Debt Recovery.

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Companies Law August 29, 2018 Case Laws HC
Winding up of respondent company under Section 433 (e) on the ground of inability to pay the debt - proof of bonafide debt - It is settled position in law that winding up proceeding cannot be used as a tool to recover the bona-fidely disputed debts as a substitute for recovery suit.
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Acts Income Tax
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