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    May 20, 2026   Circulars SEBI
    Revised mutual fund MCR reporting expands scheme categories and data fields from June 2026 onwards.
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    Entry Inward and Vessel Sail-out Clearance must not depend on physical boarding; risk-based customs boarding remains separate.
    May 20, 2026   Case Laws GST
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    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
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    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
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    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
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    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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May 20, 2026   Circulars SEBI
Revised mutual fund MCR reporting expands scheme categories and data fields from June 2026 onwards.
May 20, 2026   Circulars Customs
Entry Inward and Vessel Sail-out Clearance must not depend on physical boarding; risk-based customs boarding remains separate.
May 20, 2026   Case Laws GST
Restoration of cancelled GST registration permitted after filing pending returns and compliance with tax obligations
May 20, 2026   Case Laws GST
Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
May 20, 2026   Case Laws GST
Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
May 20, 2026   Case Laws GST
Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
May 20, 2026   Case Laws GST
Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
May 20, 2026   Case Laws GST
Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
May 20, 2026   Case Laws GST
Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
May 20, 2026   Case Laws Income Tax
Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
May 20, 2026   Case Laws Income Tax
Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
May 20, 2026   Case Laws Income Tax
Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
May 20, 2026   Case Laws Income Tax
Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
May 20, 2026   Case Laws Income Tax
Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
May 20, 2026   Case Laws Income Tax
Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
May 20, 2026   Case Laws Income Tax
Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
May 20, 2026   Case Laws Income Tax
Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
May 20, 2026   Case Laws Income Tax
Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
May 20, 2026   Case Laws Income Tax
Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
May 20, 2026   Case Laws Income Tax
Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.

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GST

The HC held that the challenge to section 174(2) of the GST Act,...

Validity of GST Act section 174(2) on hold pending Supreme Court decision in X v. Y case.

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GST December 24, 2024 Case Laws HC
The HC held that the challenge to section 174(2) of the GST Act, 2017 would be subject to the final outcome in the case of X v. Y [2024 (5) TMI 1498 - SC ORDER]. Till disposal of the SLP in X by the SC, interim orders passed by the HC in all respective cases shall continue to operate, subject to the final SC decision in X. The petition was disposed of.
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Acts Income Tax
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