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    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
    June 8, 2026   Case Laws Income Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case Laws Customs
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case Laws Customs
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
    June 8, 2026   Case Laws Customs
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case Laws Customs
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case Laws Customs
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case Laws Customs
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
    June 8, 2026   Case Laws Companies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case Laws Money Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case Laws Central Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   Notifications SEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    June 6, 2026   Notifications FEMA
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    June 6, 2026   Notifications Companies Law
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    June 6, 2026   Circulars DGFT
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    June 6, 2026   Circulars Customs
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
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June 8, 2026   Case Laws Income Tax
Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
June 8, 2026   Case Laws Income Tax
Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
June 8, 2026   Case Laws Income Tax
Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
June 8, 2026   Case Laws Income Tax
Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
June 8, 2026   Case Laws Income Tax
Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
June 8, 2026   Case Laws Income Tax
Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
June 8, 2026   Case Laws Customs
E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
June 8, 2026   Case Laws Customs
Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
June 8, 2026   Case Laws Customs
Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
June 8, 2026   Case Laws Customs
Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
June 8, 2026   Case Laws Customs
Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
June 8, 2026   Case Laws Customs
Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
June 8, 2026   Case Laws Companies Law
Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
June 8, 2026   Case Laws Money Laundering
PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
June 8, 2026   Case Laws Central Excise
Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
June 6, 2026   Notifications SEZ
Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
June 6, 2026   Notifications FEMA
Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
June 6, 2026   Notifications Companies Law
Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
June 6, 2026   Circulars DGFT
Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
June 6, 2026   Circulars Customs
Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.

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GST

Input Tax Credit (ITC) - Maintenance and upkeep activities...

No ITC for maintenance of gardens, playgrounds, employee facilities, and estate areas outside factory premises.

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GST June 26, 2019 Case Laws AAR
Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate - Credit not available.
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Acts Income Tax
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