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    May 20, 2026   CircularsSEBI
    Revised mutual fund MCR reporting expands scheme categories and data fields from June 2026 onwards.
    May 20, 2026   CircularsCustoms
    Entry Inward and Vessel Sail-out Clearance must not depend on physical boarding; risk-based customs boarding remains separate.
    May 20, 2026   Case LawsGST
    Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations
    May 20, 2026   Case LawsGST
    Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
    May 20, 2026   Case LawsGST
    Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
    May 20, 2026   Case LawsGST
    Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
    May 20, 2026   Case LawsGST
    Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
    May 20, 2026   Case LawsGST
    Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
    May 20, 2026   Case LawsGST
    Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
    May 20, 2026   Case LawsIncome Tax
    Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
    May 20, 2026   Case LawsIncome Tax
    Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
    May 20, 2026   Case LawsIncome Tax
    Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
    May 20, 2026   Case LawsIncome Tax
    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
    May 20, 2026   Case LawsIncome Tax
    Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
    May 20, 2026   Case LawsIncome Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case LawsIncome Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case LawsIncome Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case LawsIncome Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case LawsIncome Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case LawsIncome Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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    May 20, 2026   Circulars SEBI
    Revised mutual fund MCR reporting expands scheme categories and data fields from June 2026 onwards.
    May 20, 2026   Circulars Customs
    Entry Inward and Vessel Sail-out Clearance must not depend on physical boarding; risk-based customs boarding remains separate.
    May 20, 2026   Case Laws GST
    Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations
    May 20, 2026   Case Laws GST
    Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
    May 20, 2026   Case Laws GST
    Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
    May 20, 2026   Case Laws GST
    Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
    May 20, 2026   Case Laws GST
    Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
    May 20, 2026   Case Laws GST
    Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
    May 20, 2026   Case Laws GST
    Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
    May 20, 2026   Case Laws Income Tax
    Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
    May 20, 2026   Case Laws Income Tax
    Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
    May 20, 2026   Case Laws Income Tax
    Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
    May 20, 2026   Case Laws Income Tax
    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
    May 20, 2026   Case Laws Income Tax
    Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
    May 20, 2026   Case Laws Income Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case Laws Income Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case Laws Income Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.

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      Income Tax

      Applicability of provision u/s 172 for shipping business of...

      Section 172: Shipping Business in UAE Benefits from India-UAE DTAA; Residency Based on Registration, Not Nationality.

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      Income TaxMarch 9, 2023Case LawsAT
      Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not suffice the company’s residency when the company is registered and operational in a particular country in the present case is in UAE Dubai and has obtained the business licence from the said resident company is the resident of UAE. - AT
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