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    June 2, 2026   Case Laws IBC
    Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
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    June 1, 2026   Case Laws Income Tax
    Limitation for reassessment notice: adjournment time under section 148A(b) excluded, and deemed reply date upheld.
    June 1, 2026   Case Laws Income Tax
    Section 54F deduction for under-construction flat upheld despite delayed registration after substantial timely payment.
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    Arm's length remuneration bars further profit attribution to a dependent agent PE, while refund interest requires factual verification.
    June 1, 2026   Case Laws Income Tax
    Treaty-exempt capital gains cannot absorb share-sale losses; carry forward of long-term capital loss must be recomputed.
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    June 1, 2026   Case Laws Income Tax
    Fair market value as on 01.04.1981 cannot be reduced through valuation reference when supported by a registered valuer's report.
    June 1, 2026   Case Laws Income Tax
    Unified peak credit applies to seized cash ledgers; reassessment and use of third-party seized material were upheld.
    June 1, 2026   Case Laws Income Tax
    Transfer pricing penalty under section 271G fails when the underlying adjustment is deleted and the foundation disappears.
    June 1, 2026   Case Laws Income Tax
    Transfer pricing on intra-group services cannot be benchmarked at nil without prescribed comparables, the Tribunal holds.
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June 2, 2026   Case Laws IBC
Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
June 2, 2026   Case Laws Money Laundering
PMLA bail and Article 21 balance led to release after prolonged custody and no realistic early trial.
June 2, 2026   Case Laws Service Tax
Residential complex service does not cover separately contracted villas with common amenities and gated layout features.
June 1, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 30 May 2026.
June 1, 2026   Circulars DGFT
Electronic preferential Certificates of Origin for India-Oman CEPA move to Trade Connect with digital verification and authorised agency issuance.
June 1, 2026   Circulars SEBI
Modified nomination norms ease demat and mutual fund account opening, with mandatory nomination for single accounts unless opted out.
June 1, 2026   Circulars Customs
Part delivery and short-landing procedures are consolidated, with ICES recording, IGM amendment, and final clearance controls.
June 1, 2026   Case Laws GST
Detention of goods in transit quashed where required transport documents were available and detention lacked legal basis.
June 1, 2026   Case Laws GST
Substantial compliance with bid payment condition defeats cancellation where third-party deposit was received and undisputed.
June 1, 2026   Case Laws GST
General penalty cannot be levied where GST late fee already applies; High Court upheld the late fee and struck the residual penalty.
June 1, 2026   Case Laws GST
Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings.
June 1, 2026   Case Laws Income Tax
Limitation for reassessment notice: adjournment time under section 148A(b) excluded, and deemed reply date upheld.
June 1, 2026   Case Laws Income Tax
Section 54F deduction for under-construction flat upheld despite delayed registration after substantial timely payment.
June 1, 2026   Case Laws Income Tax
Arm's length remuneration bars further profit attribution to a dependent agent PE, while refund interest requires factual verification.
June 1, 2026   Case Laws Income Tax
Treaty-exempt capital gains cannot absorb share-sale losses; carry forward of long-term capital loss must be recomputed.
June 1, 2026   Case Laws Income Tax
Cost of improvement and section 54 relief upheld for habitable flat works, multiple homes, and capital gains deposit.
June 1, 2026   Case Laws Income Tax
Fair market value as on 01.04.1981 cannot be reduced through valuation reference when supported by a registered valuer's report.
June 1, 2026   Case Laws Income Tax
Unified peak credit applies to seized cash ledgers; reassessment and use of third-party seized material were upheld.
June 1, 2026   Case Laws Income Tax
Transfer pricing penalty under section 271G fails when the underlying adjustment is deleted and the foundation disappears.
June 1, 2026   Case Laws Income Tax
Transfer pricing on intra-group services cannot be benchmarked at nil without prescribed comparables, the Tribunal holds.

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Income Tax

Penalty levied u/s. 271D r.w.s. 273B - reasonable cause for the...

Penalty Confirmed for Violating Section 271D: Cash Loan Over Rs. 20,000 Accepted Without Justification Under Income Tax Act.

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Income Tax February 8, 2019 Case Laws AT
Penalty levied u/s. 271D r.w.s. 273B - reasonable cause for the assessee to accept loan over ₹ 20,000/- in cash - levy of penalty confirmed.
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Acts Income Tax
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