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    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case Laws Income Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case Laws Income Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case Laws Income Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case Laws Income Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
    August 6, 2026   Case Laws Income Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case Laws Income Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case Laws Income Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    August 6, 2026   Case Laws Income Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case Laws Income Tax
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    August 6, 2026   Case Laws Income Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case Laws Customs
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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August 6, 2026   Case Laws GST
Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
August 6, 2026   Case Laws GST
Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
August 6, 2026   Case Laws Income Tax
Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
August 6, 2026   Case Laws Income Tax
Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
August 6, 2026   Case Laws Income Tax
High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
August 6, 2026   Case Laws Income Tax
Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
August 6, 2026   Case Laws Income Tax
Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
August 6, 2026   Case Laws Income Tax
Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amendment.
August 6, 2026   Case Laws Income Tax
Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
August 6, 2026   Case Laws Income Tax
Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
August 6, 2026   Case Laws Income Tax
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
August 6, 2026   Case Laws Income Tax
Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
August 6, 2026   Case Laws Income Tax
Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
August 6, 2026   Case Laws Income Tax
Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
August 6, 2026   Case Laws Income Tax
Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
August 6, 2026   Case Laws Income Tax
Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
August 6, 2026   Case Laws Income Tax
Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
August 6, 2026   Case Laws Income Tax
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exemption treatment.
August 6, 2026   Case Laws Benami Property
Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
August 6, 2026   Case Laws Customs
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.

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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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