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    June 13, 2026   Case Laws GST
    Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
    June 13, 2026   Case Laws GST
    Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
    June 13, 2026   Case Laws GST
    GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
    June 13, 2026   Case Laws GST
    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
    June 13, 2026   Case Laws Income Tax
    Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
    June 13, 2026   Case Laws Income Tax
    TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
    June 13, 2026   Case Laws Income Tax
    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
    June 13, 2026   Case Laws Income Tax
    Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
    June 13, 2026   Case Laws Income Tax
    GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
    June 13, 2026   Case Laws Income Tax
    Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
    June 13, 2026   Case Laws Income Tax
    Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
    June 13, 2026   Case Laws Income Tax
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    June 13, 2026   Case Laws Income Tax
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
    June 13, 2026   Case Laws Income Tax
    Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
    June 13, 2026   Case Laws Customs
    Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
    June 13, 2026   Case Laws Customs
    Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
    June 13, 2026   Case Laws Customs
    Prescribed sampling method controls customs test reports; non-compliant coal sampling and conflicting reports justified retesting and exemption benefi...
    June 13, 2026   Case Laws IBC
    Criminal process cannot recover money in a flat booking dispute later converted into a loan, says ruling
    June 13, 2026   Case Laws IBC
    Going-concern liquidation auction: alleged business plan could not expand sale to subsidiary assets, while forfeiture remained disputed.
    June 13, 2026   Case Laws Money Laundering
    PMLA discharge stage: prosecution material alone can sustain a prima facie money-laundering case; defence evidence awaits trial.
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June 13, 2026   Case Laws GST
Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
June 13, 2026   Case Laws GST
Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
June 13, 2026   Case Laws GST
GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
June 13, 2026   Case Laws GST
Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
June 13, 2026   Case Laws Income Tax
Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
June 13, 2026   Case Laws Income Tax
TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
June 13, 2026   Case Laws Income Tax
Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
June 13, 2026   Case Laws Income Tax
Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
June 13, 2026   Case Laws Income Tax
GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
June 13, 2026   Case Laws Income Tax
Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
June 13, 2026   Case Laws Income Tax
Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
June 13, 2026   Case Laws Income Tax
Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
June 13, 2026   Case Laws Income Tax
Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
June 13, 2026   Case Laws Income Tax
Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
June 13, 2026   Case Laws Customs
Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
June 13, 2026   Case Laws Customs
Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
June 13, 2026   Case Laws Customs
Prescribed sampling method controls customs test reports; non-compliant coal sampling and conflicting reports justified retesting and exemption benefit.
June 13, 2026   Case Laws IBC
Criminal process cannot recover money in a flat booking dispute later converted into a loan, says ruling
June 13, 2026   Case Laws IBC
Going-concern liquidation auction: alleged business plan could not expand sale to subsidiary assets, while forfeiture remained disputed.
June 13, 2026   Case Laws Money Laundering
PMLA discharge stage: prosecution material alone can sustain a prima facie money-laundering case; defence evidence awaits trial.

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DGFT

One-time relaxation measures have been introduced for the Gems...

Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.

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DGFT April 1, 2026 Circulars
One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.
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Acts Income Tax
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