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    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
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    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
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    August 14, 2026   Case Laws IBC
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    August 13, 2026   Circulars SEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
    August 13, 2026   Circulars GST - States
    GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
    August 13, 2026   Circulars DGFT
    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    August 13, 2026   Case Laws GST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case Laws GST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case Laws GST
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    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.

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      Customs

      Levy of SAD - 100% EOU - clearance of machine as scrap - SAD is...

      EOU Not Liable for Special Additional Duty on Scrap Machine as No Duty Levied During Importation.

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      CustomsApril 11, 2013Case LawsAT
      Levy of SAD - 100% EOU - clearance of machine as scrap - SAD is not payable on the capital goods as there was no levy of that duty at the time of its importation. - AT
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