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    January 20, 2026   Notifications Companies Law
    National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
    January 20, 2026   Circulars DGFT
    Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
    January 20, 2026   Circulars Customs
    Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
    January 20, 2026   Circulars SEBI
    Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
    January 20, 2026   Case Laws GST
    Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
    January 20, 2026   Case Laws GST
    Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
    January 20, 2026   Case Laws GST
    Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
    January 20, 2026   Case Laws GST
    Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
    January 20, 2026   Case Laws Income Tax
    Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
    January 20, 2026   Case Laws Income Tax
    Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
    January 20, 2026   Case Laws Income Tax
    Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
    January 20, 2026   Case Laws Income Tax
    Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
    January 20, 2026   Case Laws Income Tax
    Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
    January 20, 2026   Case Laws Income Tax
    Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
    January 20, 2026   Case Laws Income Tax
    Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
    January 20, 2026   Case Laws Income Tax
    Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpaye...
    January 20, 2026   Case Laws Income Tax
    Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
    January 20, 2026   Case Laws Income Tax
    Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
    January 20, 2026   Case Laws Income Tax
    Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
    January 20, 2026   Case Laws Income Tax
    Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate
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January 20, 2026   Notifications Companies Law
National Financial Reporting Authority appointment of Part-time members amended to substitute the member list and effective on publication.
January 20, 2026   Circulars DGFT
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting.
January 20, 2026   Circulars Customs
Cross Recessed Screws QCO grants one-time exemption for consignments inward between 1 Nov and 12 Jan 2026
January 20, 2026   Circulars SEBI
Closing Auction Session in Equity Cash Segment introduced, phased implementation with new timings, order types, and reference price rules.
January 20, 2026   Case Laws GST
Belated input tax credit claims and GSTR mismatch require re-adjudication; assessment quashed and remitted, conditional relief.
January 20, 2026   Case Laws GST
Blocking electronic input tax credit u/r 86A requires independent reasoned satisfaction; authority directed to pass fresh speaking order
January 20, 2026   Case Laws GST
Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production
January 20, 2026   Case Laws GST
Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered
January 20, 2026   Case Laws Income Tax
Verification of claimed TDS credits by assessing officers must precede waiver; directions to modify tax software set aside
January 20, 2026   Case Laws Income Tax
Reconciled challan tax credits and return of seized cash with interest ordered to be refunded within 30 days
January 20, 2026   Case Laws Income Tax
Requirement of recorded satisfaction before Section 14A/Rule 8D disallowance of claimed expenditure; addition invalidated on that ground
January 20, 2026   Case Laws Income Tax
Revisional order directing initiation of penalty u/s271E without Assessing Officer's recorded satisfaction set aside on appeal
January 20, 2026   Case Laws Income Tax
Interest on enhanced compensation held taxable u/s56(2)(viii) read with s.145B(1); s.10(37) exemption denied, revision u/s263 upheld
January 20, 2026   Case Laws Income Tax
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation existed
January 20, 2026   Case Laws Income Tax
Distributor's activities under distribution agreement not a dependent-agent permanent establishment; software/training payments taxed as FTS
January 20, 2026   Case Laws Income Tax
Alleged bogus purchases, unexplained expenditure and trial-balance gross-profit adjustments held unsupported; assessment additions deleted for taxpayer
January 20, 2026   Case Laws Income Tax
Cross-border receipts for flight data, software licences and services not "royalty" under Article 12 DTAA; treated as business income
January 20, 2026   Case Laws Income Tax
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P verification
January 20, 2026   Case Laws Income Tax
Non-maintenance of item-wise/month-wise stock registers not valid ground to reject audited books; gross profit uplift deleted u/s145
January 20, 2026   Case Laws Income Tax
Charitable trust investments in trustee-interested partnership breach prescribed investment mode, exemption disallowed and income taxed at top rate

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Home › Highlights › SEZ › 2026 › April, 2026 › This
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SEZ

The BoA for SEZs ratified the minutes of its previous meeting...

SEZ approvals and demarcations: Board extends an LoA, permits NPA conversions, approves a SEZ merger, and remands a cancellation appeal.

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SEZ April 15, 2026 Circulars
The BoA for SEZs ratified the minutes of its previous meeting and granted a one-year extension of validity of the Letter of Approval for an SEZ unit that had completed construction and installation but awaited USFDA-related commencement. It approved an increase in development rights and land area for an existing co-developer at GIFT-SEZ, subject to SEZ terms and tax examination by the assessing authority. The Board also approved partial de-notification of land from an IT/ITES SEZ, permitted multiple demarcations of processing built-up area as non-processing area under Rule 11B after repayment of duty benefits and issue of no-dues certificates, approved merger of two adjacent sector-specific SEZs into one multi-sector SEZ, and remanded an appeal against cancellation of a unit's LoA for fresh decision after reasonable hearing.
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Acts Income Tax
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