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    April 27, 2026   Case Laws GST
    Mandatory personal hearing under natural justice required before adverse GST order; non-compliance led to quashing and remand.
    April 27, 2026   Case Laws GST
    University affiliation fees are not taxable supply and are exempt as core educational services under GST
    April 27, 2026   Case Laws GST
    Limitation exclusion for GST appeal saved condonable delay; High Court set aside time-bar rejection and ordered remand.
    April 27, 2026   Case Laws Income Tax
    Section 80-IA(10) requires proof of arrangement and ordinary-profit benchmark; sister concern margin could not cut Section 10B deduction.
    April 27, 2026   Case Laws Income Tax
    Natural justice and remand compliance: show-cause notices in penalty proceedings quashed for missed deadline
    April 27, 2026   Case Laws Income Tax
    Live nexus required for reassessment based on seized material; broker's register entry could not justify reopening.
    April 27, 2026   Case Laws Income Tax
    Unaccounted production addition failed where the comparison used unlike units and lacked corroborative search material.
    April 27, 2026   Case Laws Income Tax
    Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
    April 27, 2026   Case Laws Income Tax
    Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
    April 27, 2026   Case Laws Income Tax
    Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
    April 27, 2026   Case Laws Income Tax
    Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
    April 27, 2026   Case Laws Income Tax
    Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
    April 27, 2026   Case Laws Income Tax
    Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
    April 27, 2026   Case Laws Income Tax
    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
    April 27, 2026   Case Laws Income Tax
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    April 27, 2026   Case Laws Income Tax
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
    April 27, 2026   Case Laws Income Tax
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    April 27, 2026   Case Laws Income Tax
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    April 27, 2026   Case Laws Income Tax
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    April 27, 2026   Case Laws Income Tax
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
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April 27, 2026   Case Laws GST
Mandatory personal hearing under natural justice required before adverse GST order; non-compliance led to quashing and remand.
April 27, 2026   Case Laws GST
University affiliation fees are not taxable supply and are exempt as core educational services under GST
April 27, 2026   Case Laws GST
Limitation exclusion for GST appeal saved condonable delay; High Court set aside time-bar rejection and ordered remand.
April 27, 2026   Case Laws Income Tax
Section 80-IA(10) requires proof of arrangement and ordinary-profit benchmark; sister concern margin could not cut Section 10B deduction.
April 27, 2026   Case Laws Income Tax
Natural justice and remand compliance: show-cause notices in penalty proceedings quashed for missed deadline
April 27, 2026   Case Laws Income Tax
Live nexus required for reassessment based on seized material; broker's register entry could not justify reopening.
April 27, 2026   Case Laws Income Tax
Unaccounted production addition failed where the comparison used unlike units and lacked corroborative search material.
April 27, 2026   Case Laws Income Tax
Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
April 27, 2026   Case Laws Income Tax
Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
April 27, 2026   Case Laws Income Tax
Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
April 27, 2026   Case Laws Income Tax
Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
April 27, 2026   Case Laws Income Tax
Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
April 27, 2026   Case Laws Income Tax
Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
April 27, 2026   Case Laws Income Tax
Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
April 27, 2026   Case Laws Income Tax
Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
April 27, 2026   Case Laws Income Tax
Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
April 27, 2026   Case Laws Income Tax
Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
April 27, 2026   Case Laws Income Tax
Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
April 27, 2026   Case Laws Income Tax
Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
April 27, 2026   Case Laws Income Tax
Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.

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SEBI

The circular issued by SEBI mandates the creation of Audiovisual...

New SEBI circular mandates Audiovisual (AV) presentations for public issue disclosures, enhancing investor awareness.

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SEBI May 25, 2024 Circulars
The circular issued by SEBI mandates the creation of Audiovisual (AV) presentations for disclosures in Public Issue Offer Documents to enhance investor awareness and discourage reliance on unauthorized information. The AV must comply with SEBI regulations, be bilingual, factual, and cover key disclosures from the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP). Issuers and Lead Managers are responsible for the content. The AV must be uploaded on relevant websites and social media platforms within specified timelines. The circular applies voluntarily from July 1, 2024, and becomes mandatory from October 1, 2024, as per SEBI's powers u/s 11 and 11A of the Securities and Exchange Board of India Act, 1992.
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