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    August 14, 2026   Case Laws GST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case Laws GST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
    August 14, 2026   Case Laws GST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case Laws GST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case Laws GST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case Laws GST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case Laws GST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
    August 14, 2026   Case Laws GST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case Laws GST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
    August 14, 2026   Case Laws Income Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case Laws Income Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case Laws Income Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
    August 14, 2026   Case Laws Income Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
    August 14, 2026   Case Laws Income Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case Laws Income Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case Laws Income Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
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August 14, 2026   Case Laws GST
Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
August 14, 2026   Case Laws GST
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
August 14, 2026   Case Laws GST
Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
August 14, 2026   Case Laws GST
Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
August 14, 2026   Case Laws GST
Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
August 14, 2026   Case Laws GST
GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
August 14, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
August 14, 2026   Case Laws GST
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
August 14, 2026   Case Laws GST
Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
August 14, 2026   Case Laws GST
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the local authority.
August 14, 2026   Case Laws Income Tax
Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
August 14, 2026   Case Laws Income Tax
Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
August 14, 2026   Case Laws Income Tax
Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
August 14, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.
August 14, 2026   Case Laws Income Tax
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-income challenges.
August 14, 2026   Case Laws Income Tax
Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
August 14, 2026   Case Laws Income Tax
Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
August 14, 2026   Case Laws Income Tax
Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
August 14, 2026   Case Laws Income Tax
Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
August 14, 2026   Case Laws Income Tax
Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.

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SEBI

PaRRVA has been operationalised with Care Ratings Limited...

PaRRVA operationalisation sets enrolment deadlines, limits past performance disclosures, and revises oversight committee composition

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SEBI May 1, 2026 Circulars
PaRRVA has been operationalised with Care Ratings Limited recognised as PaRRVA and NSE acting as the PaRRVA Data Centre, with recognition continuing until revoked or suspended and regular services starting from May 4, 2026. Investment advisers and research analysts who wish to communicate certified past performance data to clients must enroll with PaRRVA by August 3, 2026, and may use pre-PaRRVA performance data only until May 3, 2028, after which only PaRRVA-verified risk and return metrics may be communicated. The oversight committee composition has also been revised to include PaRRVA, PDC, intermediaries or regulated persons, an investor association representative and an eminent chairperson, with independent members required to outnumber PaRRVA and PDC representatives.
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Acts Income Tax
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