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    June 22, 2026   Case Laws Income Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case Laws Customs
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case Laws Customs
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case Laws Customs
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case Laws IBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
    June 22, 2026   Case Laws IBC
    Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
    June 22, 2026   Case Laws IBC
    Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
    June 22, 2026   Case Laws IBC
    Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
    June 22, 2026   Case Laws Service Tax
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    June 22, 2026   Case Laws Service Tax
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    June 20, 2026   Notifications SEZ
    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
    June 20, 2026   Notifications SEZ
    Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
    June 20, 2026   Circulars SEBI
    Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
    June 20, 2026   Circulars Customs
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    June 20, 2026   Circulars Customs
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    June 20, 2026   Circulars Customs
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    June 20, 2026   Case Laws GST
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
    June 20, 2026   Case Laws GST
    Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
    June 20, 2026   Case Laws GST
    Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
    June 20, 2026   Case Laws GST
    Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
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June 22, 2026   Case Laws Income Tax
Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
June 22, 2026   Case Laws Customs
Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
June 22, 2026   Case Laws Customs
Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
June 22, 2026   Case Laws Customs
Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
June 22, 2026   Case Laws IBC
Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
June 22, 2026   Case Laws IBC
Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
June 22, 2026   Case Laws IBC
Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
June 22, 2026   Case Laws IBC
Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
June 22, 2026   Case Laws Service Tax
Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
June 22, 2026   Case Laws Service Tax
Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
June 20, 2026   Notifications SEZ
SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
June 20, 2026   Notifications SEZ
Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
June 20, 2026   Circulars SEBI
Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
June 20, 2026   Circulars Customs
Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
June 20, 2026   Circulars Customs
Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
June 20, 2026   Circulars Customs
Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
June 20, 2026   Case Laws GST
Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
June 20, 2026   Case Laws GST
Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
June 20, 2026   Case Laws GST
Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
June 20, 2026   Case Laws GST
Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response

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SEZ

The Department of Commerce (DoC) has issued clarifications...

Commerce Dept. Updates SEZ Rule: Non-SEZ IT Units Allowed in IT SEZs with Tax Repayment and Compliance Conditions.

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SEZ June 15, 2024 Circulars
The Department of Commerce (DoC) has issued clarifications regarding the newly inserted SEZ Rule 11B, notified on 6.12.2023, which allows the setup of non-SEZ IT/ITES units in IT/ITES SEZs. The responses to stakeholders' queries include: 1. Tax benefits must be repaid based on the originally availed benefits for demarcation of Non-Processing Areas (NPA) u/s 11B(5). 2. The demarcation of NPA must comply with Rule 11B(7) and Rule 5(b) of SEZ Rules, 2006. 3. No tax benefits are available for the operation and maintenance of common infrastructure in NPAs u/s 11B(9). 4. Demarcation requests must be approved by the Board of Approval (BOA) after repayment of tax benefits. 5. IT/ITES units in NPAs will be subject to all applicable Central and State laws, similar to Domestic Tariff Area (DTA) units. The detailed responses and application form are enclosed in the annexure.
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Acts Income Tax
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