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    June 17, 2026   Case Laws Income Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case Laws Income Tax
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    June 16, 2026   Notifications Customs
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June 17, 2026   Case Laws Income Tax
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
June 17, 2026   Case Laws Income Tax
Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
June 17, 2026   Case Laws Income Tax
Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
June 17, 2026   Case Laws Income Tax
Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
June 17, 2026   Case Laws Income Tax
Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
June 17, 2026   Case Laws Customs
Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
June 17, 2026   Case Laws Customs
Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
June 17, 2026   Case Laws Customs
Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
June 17, 2026   Case Laws Customs
IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
June 17, 2026   Case Laws Service Tax
Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
June 17, 2026   Case Laws Indian Laws
Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
June 16, 2026   Notifications Customs
Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
June 16, 2026   Notifications SEZ
Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
June 16, 2026   Notifications FEMA
FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
June 16, 2026   Notifications FEMA
Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
June 16, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
June 16, 2026   Notifications Customs
Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
June 16, 2026   Circulars GST
GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
June 16, 2026   Circulars GST
GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
June 16, 2026   Circulars FEMA
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.

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DGFT

The notification amends the export policy for Non-Basmati White...

India lifts ban on Non-Basmati White rice exports, sets minimum $490/tonne price.

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DGFT September 30, 2024 Notifications
The notification amends the export policy for Non-Basmati White rice under HS code 1006 30 90 from 'prohibited' to 'free', subject to a Minimum Export Price of USD 490 per tonne. The change comes into immediate effect as per the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy. The revised policy allows the export of Non-Basmati White rice, provided the export price meets the specified minimum threshold of USD 490 per tonne.
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Acts Income Tax
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