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    June 19, 2026   Case Laws Customs
    Retrospective application of interim stay barred for consignments cleared under a lawful BIS-free regime before import.
    June 19, 2026   Case Laws Customs
    Burden of proof in gold seizure cases: lawful purchase records rebutted smuggling presumption and ended confiscation.
    June 19, 2026   Case Laws Customs
    Extended limitation and self-assessment in customs: differential duty, redemption fine, interest and penalty were set aside.
    June 19, 2026   Case Laws Customs
    Transaction value, not RSP, applies to leased projectors when goods are not meant for retail sale
    June 19, 2026   Case Laws Service Tax
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    June 19, 2026   Case Laws Service Tax
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    June 19, 2026   Case Laws VAT / Sales Tax
    Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
    June 19, 2026   Case Laws Indian Laws
    Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
    June 18, 2026   Notifications Customs
    Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
    June 18, 2026   Circulars IBC
    IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
    June 18, 2026   Circulars SEBI
    Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
    June 18, 2026   Case Laws GST
    Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
    June 18, 2026   Case Laws GST
    Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
    June 18, 2026   Case Laws GST
    GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
    June 18, 2026   Case Laws GST
    Condonation of delay in GST appeal upheld where pre-deposit counted as substantial compliance and garnishee recovery continued pending appeal.
    June 18, 2026   Case Laws GST
    Input Tax Credit on QIP funding allowed only for borrowings repaid for business operations, not subsidiary investment
    June 18, 2026   Case Laws Income Tax
    Bad debt deduction turns on effective write-off, not ledger closure, where recovery steps are still pending.
    June 18, 2026   Case Laws Income Tax
    Reassessment beyond four years requires specific nondisclosure; section 80-IA objections based on ownership and development failed.
    June 18, 2026   Case Laws Income Tax
    Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
    June 18, 2026   Case Laws Income Tax
    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
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June 19, 2026   Case Laws Customs
Retrospective application of interim stay barred for consignments cleared under a lawful BIS-free regime before import.
June 19, 2026   Case Laws Customs
Burden of proof in gold seizure cases: lawful purchase records rebutted smuggling presumption and ended confiscation.
June 19, 2026   Case Laws Customs
Extended limitation and self-assessment in customs: differential duty, redemption fine, interest and penalty were set aside.
June 19, 2026   Case Laws Customs
Transaction value, not RSP, applies to leased projectors when goods are not meant for retail sale
June 19, 2026   Case Laws Service Tax
Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
June 19, 2026   Case Laws Service Tax
Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
June 19, 2026   Case Laws VAT / Sales Tax
Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
June 19, 2026   Case Laws Indian Laws
Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
June 18, 2026   Notifications Customs
Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
June 18, 2026   Circulars IBC
IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
June 18, 2026   Circulars SEBI
Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
June 18, 2026   Case Laws GST
Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
June 18, 2026   Case Laws GST
Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
June 18, 2026   Case Laws GST
GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
June 18, 2026   Case Laws GST
Condonation of delay in GST appeal upheld where pre-deposit counted as substantial compliance and garnishee recovery continued pending appeal.
June 18, 2026   Case Laws GST
Input Tax Credit on QIP funding allowed only for borrowings repaid for business operations, not subsidiary investment
June 18, 2026   Case Laws Income Tax
Bad debt deduction turns on effective write-off, not ledger closure, where recovery steps are still pending.
June 18, 2026   Case Laws Income Tax
Reassessment beyond four years requires specific nondisclosure; section 80-IA objections based on ownership and development failed.
June 18, 2026   Case Laws Income Tax
Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
June 18, 2026   Case Laws Income Tax
Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.

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SEBI

Securities and Exchange Board of India (Payment of Fees)...

SEBI 2019 Amendment: Streamlining Fee Structures for Compliance and Transparency in Financial Markets.

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SEBI March 25, 2019 Notifications
Securities and Exchange Board of India (Payment of Fees) (Amendment) Regulations, 2019.
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Acts Income Tax
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