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    June 12, 2026   Circulars SEBI
    Merchant banker compliance timelines extended for Separate Business Units and net worth requirements under SEBI circular.
    June 12, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
    June 12, 2026   Case Laws GST
    Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
    June 12, 2026   Case Laws GST
    GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
    June 12, 2026   Case Laws GST
    Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
    June 12, 2026   Case Laws GST
    DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
    June 12, 2026   Case Laws GST
    Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
    June 12, 2026   Case Laws Income Tax
    Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
    June 12, 2026   Case Laws Income Tax
    Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
    June 12, 2026   Case Laws Income Tax
    Loan repayment as application of income under charitable trust exemption allowed where no double deduction was shown
    June 12, 2026   Case Laws Income Tax
    Section 14A satisfaction requirement blocks Rule 8D disallowance, and maintenance dredging remains revenue expenditure in tax computation.
    June 12, 2026   Case Laws Income Tax
    Indexation of construction cost allowed where sale deed annexure formed part of the public record.
    June 12, 2026   Case Laws Income Tax
    Software distribution receipts were not taxable as royalty or technical fees after binding precedent settled the issue.
    June 12, 2026   Case Laws Income Tax
    Permanent establishment profit attribution turns on branch role evidence; MAT credit claim sent back for verification.
    June 12, 2026   Case Laws Income Tax
    Internal TNMM and consistency drive transfer pricing relief, while replacement spares fail for additional depreciation.
    June 12, 2026   Case Laws Income Tax
    Transfer pricing of intra-group services and unabsorbed depreciation: remand for fresh CUP review, with carry forward allowed beyond eight years.
    June 12, 2026   Case Laws Income Tax
    Belated Form 10-IC filing treated as procedural lapse where section 115BAA option was clearly exercised
    June 12, 2026   Case Laws Income Tax
    Arm's length pricing of support services and TNMM margins justified deletion of transfer pricing adjustments.
    June 12, 2026   Case Laws Income Tax
    Section 14A disallowance, LIBOR-based transfer pricing and MAT adjustments were narrowed, while notional interest additions were deleted.
    June 12, 2026   Case Laws Customs
    Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.
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June 12, 2026   Circulars SEBI
Merchant banker compliance timelines extended for Separate Business Units and net worth requirements under SEBI circular.
June 12, 2026   Case Laws GST
Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
June 12, 2026   Case Laws GST
Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
June 12, 2026   Case Laws GST
GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
June 12, 2026   Case Laws GST
Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
June 12, 2026   Case Laws GST
DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
June 12, 2026   Case Laws GST
Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
June 12, 2026   Case Laws Income Tax
Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
June 12, 2026   Case Laws Income Tax
Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
June 12, 2026   Case Laws Income Tax
Loan repayment as application of income under charitable trust exemption allowed where no double deduction was shown
June 12, 2026   Case Laws Income Tax
Section 14A satisfaction requirement blocks Rule 8D disallowance, and maintenance dredging remains revenue expenditure in tax computation.
June 12, 2026   Case Laws Income Tax
Indexation of construction cost allowed where sale deed annexure formed part of the public record.
June 12, 2026   Case Laws Income Tax
Software distribution receipts were not taxable as royalty or technical fees after binding precedent settled the issue.
June 12, 2026   Case Laws Income Tax
Permanent establishment profit attribution turns on branch role evidence; MAT credit claim sent back for verification.
June 12, 2026   Case Laws Income Tax
Internal TNMM and consistency drive transfer pricing relief, while replacement spares fail for additional depreciation.
June 12, 2026   Case Laws Income Tax
Transfer pricing of intra-group services and unabsorbed depreciation: remand for fresh CUP review, with carry forward allowed beyond eight years.
June 12, 2026   Case Laws Income Tax
Belated Form 10-IC filing treated as procedural lapse where section 115BAA option was clearly exercised
June 12, 2026   Case Laws Income Tax
Arm's length pricing of support services and TNMM margins justified deletion of transfer pricing adjustments.
June 12, 2026   Case Laws Income Tax
Section 14A disallowance, LIBOR-based transfer pricing and MAT adjustments were narrowed, while notional interest additions were deleted.
June 12, 2026   Case Laws Customs
Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.

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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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