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    June 16, 2026   Circulars FEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
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    June 16, 2026   Case Laws Income Tax
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June 16, 2026   Circulars FEMA
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
June 16, 2026   Circulars Customs
Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
June 16, 2026   Case Laws GST
Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
June 16, 2026   Case Laws GST
GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
June 16, 2026   Case Laws GST
GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
June 16, 2026   Case Laws GST
Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
June 16, 2026   Case Laws Income Tax
Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
June 16, 2026   Case Laws GST
Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
June 16, 2026   Case Laws Income Tax
Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
June 16, 2026   Case Laws Income Tax
Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
June 16, 2026   Case Laws Income Tax
Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
June 16, 2026   Case Laws Income Tax
Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
June 16, 2026   Case Laws Income Tax
Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
June 16, 2026   Case Laws Income Tax
Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
June 16, 2026   Case Laws Income Tax
Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
June 16, 2026   Case Laws Income Tax
Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
June 16, 2026   Case Laws Income Tax
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
June 16, 2026   Case Laws Income Tax
Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
June 16, 2026   Case Laws Income Tax
Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
June 16, 2026   Case Laws Income Tax
Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.

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Income Tax

TP Adjustment - writ against DRP order - admission of additional...

Writ Filed Against DRP Order on Transfer Pricing Adjustment; Case Remanded for De Novo Decision by DRP.

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Income Tax May 16, 2019 Case Laws HC
TP Adjustment - writ against DRP order - admission of additional documents and seek a remand report from the AO can only mean that the panel was of the view that further examination of the issue by the Department was called for - if not satisfied with remand report of TPO, Panel could well have sought a clarification, or directed the officer to carry out further verification - remanded for de novo decision of DRP
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Acts Income Tax
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