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    June 19, 2026   Case Laws Income Tax
    Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
    June 19, 2026   Case Laws Income Tax
    Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
    June 19, 2026   Case Laws Income Tax
    Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
    June 19, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
    June 19, 2026   Case Laws Income Tax
    Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
    June 19, 2026   Case Laws Income Tax
    Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
    June 19, 2026   Case Laws Income Tax
    Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
    June 19, 2026   Case Laws Income Tax
    Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.
    June 19, 2026   Case Laws Customs
    Retrospective application of interim stay barred for consignments cleared under a lawful BIS-free regime before import.
    June 19, 2026   Case Laws Customs
    Burden of proof in gold seizure cases: lawful purchase records rebutted smuggling presumption and ended confiscation.
    June 19, 2026   Case Laws Customs
    Extended limitation and self-assessment in customs: differential duty, redemption fine, interest and penalty were set aside.
    June 19, 2026   Case Laws Customs
    Transaction value, not RSP, applies to leased projectors when goods are not meant for retail sale
    June 19, 2026   Case Laws Service Tax
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    June 19, 2026   Case Laws Service Tax
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    June 19, 2026   Case Laws VAT / Sales Tax
    Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
    June 19, 2026   Case Laws Indian Laws
    Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
    June 18, 2026   Notifications Customs
    Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
    June 18, 2026   Circulars IBC
    IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
    June 18, 2026   Circulars SEBI
    Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
    June 18, 2026   Case Laws GST
    Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
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June 19, 2026   Case Laws Income Tax
Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
June 19, 2026   Case Laws Income Tax
Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
June 19, 2026   Case Laws Income Tax
Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
June 19, 2026   Case Laws Income Tax
Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
June 19, 2026   Case Laws Income Tax
Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
June 19, 2026   Case Laws Income Tax
Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
June 19, 2026   Case Laws Income Tax
Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
June 19, 2026   Case Laws Income Tax
Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.
June 19, 2026   Case Laws Customs
Retrospective application of interim stay barred for consignments cleared under a lawful BIS-free regime before import.
June 19, 2026   Case Laws Customs
Burden of proof in gold seizure cases: lawful purchase records rebutted smuggling presumption and ended confiscation.
June 19, 2026   Case Laws Customs
Extended limitation and self-assessment in customs: differential duty, redemption fine, interest and penalty were set aside.
June 19, 2026   Case Laws Customs
Transaction value, not RSP, applies to leased projectors when goods are not meant for retail sale
June 19, 2026   Case Laws Service Tax
Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
June 19, 2026   Case Laws Service Tax
Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
June 19, 2026   Case Laws VAT / Sales Tax
Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
June 19, 2026   Case Laws Indian Laws
Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
June 18, 2026   Notifications Customs
Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
June 18, 2026   Circulars IBC
IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
June 18, 2026   Circulars SEBI
Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
June 18, 2026   Case Laws GST
Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.

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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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