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    August 10, 2026   Case Laws SEBI
    Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
    August 10, 2026   Case Laws Money Laundering
    PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
    August 10, 2026   Case Laws Money Laundering
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    DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
    August 8, 2026   Case Laws GST
    Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
    August 8, 2026   Case Laws GST
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
    August 8, 2026   Case Laws GST
    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
    August 8, 2026   Case Laws GST
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    August 8, 2026   Case Laws Income Tax
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    August 8, 2026   Case Laws Income Tax
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    August 8, 2026   Case Laws Income Tax
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    August 8, 2026   Case Laws Income Tax
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    August 8, 2026   Case Laws Income Tax
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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August 10, 2026   Case Laws SEBI
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
August 10, 2026   Case Laws Money Laundering
PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
August 10, 2026   Case Laws Money Laundering
PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.
August 10, 2026   Case Laws Service Tax
Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
August 10, 2026   Case Laws Indian Laws
Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
August 10, 2026   Case Laws Indian Laws
Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
August 8, 2026   Circulars Customs
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.
August 8, 2026   Circulars Customs
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence conditions.
August 8, 2026   Circulars DGFT
DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
August 8, 2026   Case Laws GST
Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
August 8, 2026   Case Laws GST
Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
August 8, 2026   Case Laws GST
GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
August 8, 2026   Case Laws GST
Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
August 8, 2026   Case Laws GST
Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
August 8, 2026   Case Laws GST
Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
August 8, 2026   Case Laws Income Tax
Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
August 8, 2026   Case Laws Income Tax
Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
August 8, 2026   Case Laws Income Tax
Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
August 8, 2026   Case Laws Income Tax
Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
August 8, 2026   Case Laws Income Tax
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.

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Income Tax

Applicability of special tax rate u/s 115BBE - income...

Income Surrendered in Search Not Subject to Higher Tax Rate u/s 115BBE if Not u/s 69A.

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Income Tax November 8, 2023 Case Laws AT
Applicability of special tax rate u/s 115BBE - income surrendered in search and seizure operation u/s 132 and offered in the return of income - Admittedly, assessee has not offered the income u/s 69A - Even, AO has not made any separate addition under Section 69A - He has merely re-characterized the nature of income offered by the assessee. - Higher Rate of Tax u/s 115BBE would not be applicable - AT
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Acts Income Tax
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