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    April 22, 2026   Case Laws GST
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    April 22, 2026   Case Laws GST
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    April 22, 2026   Case Laws GST
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    April 22, 2026   Case Laws GST
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    April 22, 2026   Case Laws GST
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
    April 22, 2026   Case Laws Income Tax
    Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
    April 22, 2026   Case Laws Income Tax
    Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
    April 22, 2026   Case Laws Income Tax
    Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
    April 22, 2026   Case Laws Income Tax
    Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
    April 22, 2026   Case Laws Income Tax
    Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
    April 22, 2026   Case Laws Income Tax
    Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
    April 22, 2026   Case Laws Income Tax
    Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
    April 22, 2026   Case Laws Income Tax
    Composite property and stamp valuation disputes: residential portion qualifies for section 54, and DVO reference is required.
    April 22, 2026   Case Laws Income Tax
    Unabated assessments need year-specific incriminating material; loose notings and mere presumption cannot sustain property-sale additions.
    April 22, 2026   Case Laws Income Tax
    Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.
    April 22, 2026   Case Laws Income Tax
    ITBA upload of DRP directions starts limitation for final assessment; delayed orders are time-barred and quashed.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing comparability adjustments turned on foreign exchange, customs duty, liability write-back and cash PLI methodology.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
    April 22, 2026   Case Laws Income Tax
    Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
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April 22, 2026   Case Laws GST
Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
April 22, 2026   Case Laws GST
Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
April 22, 2026   Case Laws GST
Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
April 22, 2026   Case Laws GST
Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
April 22, 2026   Case Laws GST
Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
April 22, 2026   Case Laws Income Tax
Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
April 22, 2026   Case Laws Income Tax
Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
April 22, 2026   Case Laws Income Tax
Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
April 22, 2026   Case Laws Income Tax
Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
April 22, 2026   Case Laws Income Tax
Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
April 22, 2026   Case Laws Income Tax
Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
April 22, 2026   Case Laws Income Tax
Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
April 22, 2026   Case Laws Income Tax
Composite property and stamp valuation disputes: residential portion qualifies for section 54, and DVO reference is required.
April 22, 2026   Case Laws Income Tax
Unabated assessments need year-specific incriminating material; loose notings and mere presumption cannot sustain property-sale additions.
April 22, 2026   Case Laws Income Tax
Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.
April 22, 2026   Case Laws Income Tax
ITBA upload of DRP directions starts limitation for final assessment; delayed orders are time-barred and quashed.
April 22, 2026   Case Laws Income Tax
Transfer pricing comparability adjustments turned on foreign exchange, customs duty, liability write-back and cash PLI methodology.
April 22, 2026   Case Laws Income Tax
Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
April 22, 2026   Case Laws Income Tax
Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
April 22, 2026   Case Laws Income Tax
Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.

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SEBI

The circular provides a framework for determining the unaffected...

SEBI Introduces Framework for Unaffected Price Calculation Post-Market Rumors Using Adjusted VWAP for Listed Entities.

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SEBI May 25, 2024 Circulars
The circular provides a framework for determining the unaffected price for transactions following confirmation of market rumors, as required by Regulation 30(11) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The unaffected price is to be considered for transactions subject to pricing norms, excluding the impact of the rumor and price movement. The calculation involves adjusting the volume weighted average price (VWAP) based on the daily price variations. The circular applies to top listed entities and is enforceable by stock exchanges. It is issued u/s 11(1) and 11A of the SEBI Act, 1992, and Regulation 101 of LODR Regulations. Compliance is mandatory for listed entities, with the circular effective from specified dates.
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Acts Income Tax
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