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    June 16, 2026   Case Laws Service Tax
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    June 16, 2026   Case Laws Indian Laws
    Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
    June 15, 2026   Circulars Customs
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
    June 15, 2026   Circulars Customs
    Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
    June 15, 2026   Circulars Customs
    Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.
    June 15, 2026   Circulars Customs
    ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
    June 15, 2026   Circulars GST
    GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
    June 15, 2026   Circulars Customs
    Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
    June 15, 2026   Case Laws GST
    Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
    June 15, 2026   Case Laws GST
    Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
    June 15, 2026   Case Laws GST
    Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
    June 15, 2026   Case Laws GST
    SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
    June 15, 2026   Case Laws GST
    Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
    June 15, 2026   Case Laws GST
    Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
    June 15, 2026   Case Laws Income Tax
    Natural justice in reassessment: failure to consider assessee's reply vitiates the notice and requires fresh adjudication
    June 15, 2026   Case Laws Income Tax
    Short deduction, corporate guarantee fee, and section 14A presumptions: no substantial question of law on covered issues.
    June 15, 2026   Case Laws Income Tax
    Intra-entity interest and banking deductions: head office expenses, foreign exchange losses, and securities valuation treated as allowable.
    June 15, 2026   Case Laws Income Tax
    Depreciation on goodwill fails where the transfer agreement is unsigned and unregistered, lacking legal sanctity.
    June 15, 2026   Case Laws Income Tax
    Electronic evidence needs corroboration before tax additions; unproven property deals and repeated taxation were rejected
    June 15, 2026   Case Laws Income Tax
    Order-specific appeal rights bar challenge to an assessment that made no fresh adverse variation under tax law
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June 16, 2026   Case Laws Service Tax
Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
June 16, 2026   Case Laws Indian Laws
Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
June 15, 2026   Circulars Customs
Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
June 15, 2026   Circulars Customs
Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
June 15, 2026   Circulars Customs
Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.
June 15, 2026   Circulars Customs
ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
June 15, 2026   Circulars GST
GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
June 15, 2026   Circulars Customs
Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
June 15, 2026   Case Laws GST
Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
June 15, 2026   Case Laws GST
Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
June 15, 2026   Case Laws GST
Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
June 15, 2026   Case Laws GST
SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
June 15, 2026   Case Laws GST
Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
June 15, 2026   Case Laws GST
Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
June 15, 2026   Case Laws Income Tax
Natural justice in reassessment: failure to consider assessee's reply vitiates the notice and requires fresh adjudication
June 15, 2026   Case Laws Income Tax
Short deduction, corporate guarantee fee, and section 14A presumptions: no substantial question of law on covered issues.
June 15, 2026   Case Laws Income Tax
Intra-entity interest and banking deductions: head office expenses, foreign exchange losses, and securities valuation treated as allowable.
June 15, 2026   Case Laws Income Tax
Depreciation on goodwill fails where the transfer agreement is unsigned and unregistered, lacking legal sanctity.
June 15, 2026   Case Laws Income Tax
Electronic evidence needs corroboration before tax additions; unproven property deals and repeated taxation were rejected
June 15, 2026   Case Laws Income Tax
Order-specific appeal rights bar challenge to an assessment that made no fresh adverse variation under tax law

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Income Tax

Deduction of TDS / Collection of TCS at higher rate for...

Higher TDS/TCS Rates for Non-ITR Filers; PAN Verification Once Per Year for Taxpayer Convenience.

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Income Tax May 18, 2022 Circulars
Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the beginning of the financial year and then he is not required to check the PAN of non-specified person during that financial year. - Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. - CBDT
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Acts Income Tax
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