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    June 30, 2026   Case Laws GST
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June 30, 2026   Case Laws GST
GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
June 30, 2026   Case Laws GST
Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
June 30, 2026   Case Laws GST
GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
June 30, 2026   Case Laws GST
Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
June 30, 2026   Case Laws GST
Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
June 30, 2026   Case Laws Income Tax
Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
June 30, 2026   Case Laws Income Tax
TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
June 30, 2026   Case Laws Income Tax
Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
June 30, 2026   Case Laws Customs
Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
June 30, 2026   Case Laws Customs
Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
June 30, 2026   Case Laws Customs
Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
June 30, 2026   Case Laws Customs
Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
June 30, 2026   Case Laws Customs
Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
June 30, 2026   Case Laws Indian Laws
Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
June 30, 2026   Case Laws Indian Laws
Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
June 30, 2026   Case Laws Indian Laws
Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
June 29, 2026   Notifications SEZ
Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
June 29, 2026   Notifications Income Tax
Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
June 29, 2026   Notifications Income Tax
Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.
June 29, 2026   Circulars GST
GST jurisdiction after migration: prior valid actions remain effective, while the transferee officer must continue and conclude proceedings.

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Income Tax

The assessee's contribution to the Compensatory Afforestation...

Compensatory Afforestation Fund contribution is revenue expenditure, not capital, as per court rulings.

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Income Tax September 17, 2024 Case Laws HC
The assessee's contribution to the Compensatory Afforestation Fund (CAF) is a revenue expenditure, not capital expenditure. This issue is settled, as the Bombay High Court in Dr. Prafulla R. Hede's case accepted that CAF contribution is revenue expenditure. The Supreme Court dismissed the Revenue's Special Leave Petition against Dr. Prafulla R. Hede's case, upholding the High Court's decision. Consequently, no substantial question of law arises regarding the allowability of CAF contribution as a revenue expense.
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Acts Income Tax
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