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    March 5, 2026   Case Laws FEMA
    Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
    March 5, 2026   Case Laws Money Laundering
    Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
    March 5, 2026   Case Laws Money Laundering
    Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
    March 5, 2026   Case Laws Money Laundering
    Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
    March 5, 2026   Case Laws Service Tax
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 5, 2026   Case Laws VAT / Sales Tax
    Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
    March 3, 2026   Case Laws GST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
    March 3, 2026   Case Laws GST
    Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
    March 3, 2026   Case Laws GST
    Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
    March 3, 2026   Case Laws Income Tax
    Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
    March 3, 2026   Case Laws Income Tax
    Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
    March 3, 2026   Case Laws Income Tax
    Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
    March 3, 2026   Case Laws Income Tax
    Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
    March 3, 2026   Case Laws Income Tax
    Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
    March 3, 2026   Case Laws Income Tax
    Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
    March 3, 2026   Case Laws Income Tax
    Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
    March 3, 2026   Case Laws Income Tax
    Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
    March 3, 2026   Case Laws Income Tax
    Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
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March 5, 2026   Case Laws FEMA
Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
March 5, 2026   Case Laws Money Laundering
Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
March 5, 2026   Case Laws Money Laundering
Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
March 5, 2026   Case Laws Money Laundering
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preserves 180 day rule.
March 5, 2026   Case Laws Service Tax
Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
March 5, 2026   Case Laws Central Excise
Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
March 5, 2026   Case Laws VAT / Sales Tax
Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
March 3, 2026   Case Laws GST
Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
March 3, 2026   Case Laws GST
Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
March 3, 2026   Case Laws GST
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.
March 3, 2026   Case Laws Income Tax
Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
March 3, 2026   Case Laws Income Tax
Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
March 3, 2026   Case Laws Income Tax
Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
March 3, 2026   Case Laws Income Tax
Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
March 3, 2026   Case Laws Income Tax
Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
March 3, 2026   Case Laws Income Tax
Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
March 3, 2026   Case Laws Income Tax
Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
March 3, 2026   Case Laws Income Tax
Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
March 3, 2026   Case Laws Income Tax
Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
March 3, 2026   Case Laws Income Tax
Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.

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FEMA

The Reserve Bank has rationalised the framework for authorising...

Foreign exchange authorisation framework rationalised with new compliance rules for authorised persons under FEMA.

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FEMA May 11, 2026 Circulars
The Reserve Bank has rationalised the framework for authorising persons under the Foreign Exchange Management Act, 1999 to improve foreign exchange service delivery and ease compliance. The Foreign Exchange Management (Authorised Persons) Regulations, 2026 have been notified, and all authorised persons must comply with them as applicable. Corresponding instructions in the Master Directions on money changing activities and other remittance facilities are being amended, and listed A.P. (DIR Series) Circulars are superseded. The directions are issued under FEMA and are without prejudice to approvals required under any other law.
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Acts Income Tax
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