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April 20, 2026   Notifications SEBI
Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
April 20, 2026   Circulars DGFT
Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
April 20, 2026   Circulars Customs
Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
April 20, 2026   Circulars Customs
Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
April 20, 2026   Case Laws GST
Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
April 20, 2026   Case Laws GST
Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
April 20, 2026   Case Laws GST
Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
April 20, 2026   Case Laws GST
GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
April 20, 2026   Case Laws GST
Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
April 20, 2026   Case Laws GST
GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
April 20, 2026   Case Laws GST
Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
April 20, 2026   Case Laws GST
Parity in bail and documentary evidence supported release where no custodial remand was sought.
April 20, 2026   Case Laws GST
Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
April 20, 2026   Case Laws GST
Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.
April 20, 2026   Case Laws Income Tax
Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
April 20, 2026   Case Laws Income Tax
Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
April 20, 2026   Case Laws Income Tax
Make available test under India-UK DTAA: intra-group support services were not fees for technical services.
April 20, 2026   Case Laws Income Tax
Vague reasons for reopening beyond four years cannot replace recorded failure to disclose material facts; reassessment notice quashed.

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Income Tax

LTCG - Deduction u/s 54 - purchase of residential house - once...

Taxpayer Wins Deduction Claim for Residential House Purchase u/s 54; Evidence Supports Claim Over Speculation.

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Income Tax November 7, 2019 Case Laws AT
LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of land was purchased vide registered sale deed, then in the absence of contrary material to disprove the said fact, the claim of the assessee cannot be denied merely on suspicion and conjectures.
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Acts Income Tax
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