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    May 14, 2026   Case Laws Income Tax
    Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
    May 14, 2026   Case Laws Income Tax
    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
    May 14, 2026   Case Laws Income Tax
    Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
    May 14, 2026   Case Laws Income Tax
    Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
    May 14, 2026   Case Laws Income Tax
    Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
    May 14, 2026   Case Laws Income Tax
    Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
    May 14, 2026   Case Laws Income Tax
    Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
    May 14, 2026   Case Laws Customs
    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
    May 14, 2026   Case Laws Customs
    Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
    May 14, 2026   Case Laws Customs
    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
    May 14, 2026   Case Laws IBC
    Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
    May 14, 2026   Case Laws IBC
    Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
    May 14, 2026   Case Laws FEMA
    Foreign exchange remittance for imports must be used or repatriated; third-party adjustments cannot cure FEMA contravention.
    May 14, 2026   Case Laws FEMA
    FEMA contravention and managing director liability sustained, but penalties reduced for proportionality.
    May 14, 2026   Case Laws Service Tax
    Works contract classification and threshold exemption defeated service tax demand, with extended limitation held unavailable.
    May 13, 2026   Notifications Customs
    Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.
    May 13, 2026   Case Laws GST
    Mandatory hearing before refund rejection requires authorities to consider a requested personal hearing and follow prescribed procedure.
    May 13, 2026   Case Laws GST
    Interest on delayed GST payment applies only to net cash liability after the amended proviso to section 50(1).
    May 13, 2026   Case Laws GST
    Confiscation under Section 130 vests title in Government, so detention-case release terms cannot be imported into confiscation proceedings.
    May 13, 2026   Case Laws GST
    Pre-deposit compliance under protest: amounts already paid may count toward the statutory deposit requirement in disputed tax matters.
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May 14, 2026   Case Laws Income Tax
Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
May 14, 2026   Case Laws Income Tax
Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
May 14, 2026   Case Laws Income Tax
Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
May 14, 2026   Case Laws Income Tax
Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
May 14, 2026   Case Laws Income Tax
Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
May 14, 2026   Case Laws Income Tax
Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
May 14, 2026   Case Laws Income Tax
Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
May 14, 2026   Case Laws Customs
Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
May 14, 2026   Case Laws Customs
Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
May 14, 2026   Case Laws Customs
Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
May 14, 2026   Case Laws IBC
Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
May 14, 2026   Case Laws IBC
Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
May 14, 2026   Case Laws FEMA
Foreign exchange remittance for imports must be used or repatriated; third-party adjustments cannot cure FEMA contravention.
May 14, 2026   Case Laws FEMA
FEMA contravention and managing director liability sustained, but penalties reduced for proportionality.
May 14, 2026   Case Laws Service Tax
Works contract classification and threshold exemption defeated service tax demand, with extended limitation held unavailable.
May 13, 2026   Notifications Customs
Customs notification expands inland container depot coverage to Village Namli, Ratlam for import unloading and export loading.
May 13, 2026   Case Laws GST
Mandatory hearing before refund rejection requires authorities to consider a requested personal hearing and follow prescribed procedure.
May 13, 2026   Case Laws GST
Interest on delayed GST payment applies only to net cash liability after the amended proviso to section 50(1).
May 13, 2026   Case Laws GST
Confiscation under Section 130 vests title in Government, so detention-case release terms cannot be imported into confiscation proceedings.
May 13, 2026   Case Laws GST
Pre-deposit compliance under protest: amounts already paid may count toward the statutory deposit requirement in disputed tax matters.

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SEBI

The Securities and Exchange Board of India (Infrastructure...

New SEBI Rules for Infrastructure Investment Trusts: Unitholder Rights, Subordinate Units, and Fund-Raising Limits.

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SEBI May 28, 2024 Notifications
The Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2024, effective from May 27, 2024, introduce several key changes. Notably, subordinate units are defined and excluded from the calculation of outstanding units (Reg. 2). Regulation 4 mandates only one class of units with equal voting and distribution rights, and allows unitholders with at least 10% of units to nominate a director, subject to recusal provisions. Regulation 12 excludes subordinate units from minimum unitholding requirements. Regulation 14 prohibits public fund-raising if subordinate units are outstanding. Chapter IVA outlines the framework for issuing subordinate units, including issuance conditions, transfer restrictions, and reclassification criteria. Regulation 22 and 23 require separate disclosure of unitholding patterns for ordinary and subordinate units.
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Acts Income Tax
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