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    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   Notifications SEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   Notifications IBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    June 5, 2026   Circulars Customs
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    June 5, 2026   Circulars Customs
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    June 5, 2026   Circulars Customs
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    June 5, 2026   Case Laws GST
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
    June 5, 2026   Case Laws GST
    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
    June 5, 2026   Case Laws GST
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    June 5, 2026   Case Laws GST
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    June 5, 2026   Case Laws GST
    Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
    June 5, 2026   Case Laws GST
    Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
    June 5, 2026   Case Laws GST
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    June 5, 2026   Case Laws Income Tax
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    June 5, 2026   Case Laws Income Tax
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    June 5, 2026   Case Laws Income Tax
    Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
    June 5, 2026   Case Laws Income Tax
    Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
    June 5, 2026   Case Laws Income Tax
    Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
    June 5, 2026   Case Laws Income Tax
    Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
    June 5, 2026   Case Laws Income Tax
    Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.
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June 5, 2026   Notifications IBC
Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
June 5, 2026   Notifications SEZ
SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
June 5, 2026   Notifications IBC
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
June 5, 2026   Circulars Customs
Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
June 5, 2026   Circulars Customs
Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
June 5, 2026   Circulars Customs
Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
June 5, 2026   Case Laws GST
Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
June 5, 2026   Case Laws GST
Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
June 5, 2026   Case Laws GST
Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
June 5, 2026   Case Laws GST
Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
June 5, 2026   Case Laws GST
Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
June 5, 2026   Case Laws GST
Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
June 5, 2026   Case Laws GST
GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
June 5, 2026   Case Laws Income Tax
Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
June 5, 2026   Case Laws Income Tax
Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
June 5, 2026   Case Laws Income Tax
Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
June 5, 2026   Case Laws Income Tax
Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
June 5, 2026   Case Laws Income Tax
Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
June 5, 2026   Case Laws Income Tax
Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
June 5, 2026   Case Laws Income Tax
Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.

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Income Tax

Penalty imposed u/s 271B for non-compliance with section 44AB...

Penalty for not filing audit report upheld by Tribunal. No valid reason given by assessee.

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Income Tax August 8, 2024 Case Laws AT
Penalty imposed u/s 271B for non-compliance with section 44AB audit report filing. Assessee failed to prove attending litigations or financial difficulties. Assessee filed audit reports for multiple years except one, indicating awareness of legal obligations. Lack of reasonable cause for non-compliance. Penalty upheld by Appellate Tribunal, dismissing assessee's appeal.
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Acts Income Tax
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