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    June 6, 2026   Case Laws Income Tax
    Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
    June 6, 2026   Case Laws Income Tax
    Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
    June 6, 2026   Case Laws Income Tax
    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    June 6, 2026   Case Laws Income Tax
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    June 6, 2026   Case Laws Income Tax
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    June 6, 2026   Case Laws Customs
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
    June 6, 2026   Case Laws Customs
    Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
    June 6, 2026   Case Laws Customs
    Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
    June 6, 2026   Case Laws Customs
    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    June 6, 2026   Case Laws Customs
    Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
    June 6, 2026   Case Laws Customs
    Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
    June 6, 2026   Case Laws IBC
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   Notifications SEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   Notifications IBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    June 5, 2026   Circulars Customs
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    June 5, 2026   Circulars Customs
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    June 5, 2026   Circulars Customs
    Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
    June 5, 2026   Case Laws GST
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
    June 5, 2026   Case Laws GST
    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
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June 6, 2026   Case Laws Income Tax
Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
June 6, 2026   Case Laws Income Tax
Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
June 6, 2026   Case Laws Income Tax
Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
June 6, 2026   Case Laws Income Tax
Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
June 6, 2026   Case Laws Income Tax
SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
June 6, 2026   Case Laws Customs
Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
June 6, 2026   Case Laws Customs
Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
June 6, 2026   Case Laws Customs
Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
June 6, 2026   Case Laws Customs
Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
June 6, 2026   Case Laws Customs
Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
June 6, 2026   Case Laws Customs
Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
June 6, 2026   Case Laws IBC
Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
June 5, 2026   Notifications IBC
Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
June 5, 2026   Notifications SEZ
SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
June 5, 2026   Notifications IBC
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
June 5, 2026   Circulars Customs
Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
June 5, 2026   Circulars Customs
Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
June 5, 2026   Circulars Customs
Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
June 5, 2026   Case Laws GST
Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
June 5, 2026   Case Laws GST
Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.

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Income Tax

Deemed dividend under section 2(22)(e) - assessee has been taken...

Court Examines Section 2(22)(e) of Income Tax Act on Deemed Dividends in Ongoing Subsidiary Transactions Dispute.

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Income Tax June 26, 2020 Case Laws AT
Deemed dividend under section 2(22)(e) - assessee has been taken the plea consistently that provisions of Section 2(22)(e) of the I.T. Act, 1961, would not apply in the case of the assessee company because assessee company is maintaining the running transactions with its subsidiary company - deeming provisions of Section 2(22)(e) of the I.T. Act, 1961, would not apply.
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Acts Income Tax
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