This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (8) TMI 85 - DELHI HIGH COURT 1. At a Glance The central question is whether a statutory amendment that introduces a burdensome pre-deposit for a penalty-only appeal can apply where adjudication had already commenced before the amendment, but the adverse order and proposed appeal arise afterwards. In 2026 (8) TMI 85 - DELHI ... ... ...

MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY (Department of Electronics and Information Technology) NOTIFICATION New Delhi, the 2nd May, 2016 G.S.R. 520(E).- In exercise of the powers conferred by clause (w) sub-section (1) read with sub-section (2) of section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following rules, namely :- 1. Short title and commencement.- (1) These rules may be called (2) They shall come int... ... ...

Interim protection from arrest cannot survive dismissal of an anticipatory-bail application as not maintainable, because interim relief must remain ancillary to a pending substantive proceeding. Under the GST arrest framework, a summons does not itself make a person an accused or create a legally sustainable apprehension of arrest. Arrest requires the Commissioner's reasoned authorisation based on reasons to believe that a specified offence has been committed. That authorisation must be communicated before arrest, enabling the affected person to pursue anticipatory bail, judicial review, or other available remedies. Communication is a statutory procedural safeguard, not residual bail protection after dismissal.

This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (8) TMI 1497 - Supreme Court 1. Introduction The distinction between Section 73 and Section 74 of the Central Goods and Services Tax Act, 2017 is not merely one of penalty or the length of limitation. It defines the jurisdictional basis on which a demand proceedi... ... ...

Section 87A, as applicable to the relevant assessment year, allows a resident individual under the concessional regime to claim a rebate from income-tax on total income, including tax computed on qualifying short-term capital gains under section 111A, where the prescribed conditions are met. Section 111A fixes the special-rate computation for those gains but does not expressly exclude the resulting tax from the rebate base. Section 115BAC(1A) preserves Chapter XII special-rate computation and does not displace the separate rebate. By contrast, section 112A(6) expressly limits rebate against tax on specified long-term capital gains. Eligibility remains dependent on assessment-year-specific statutory text, resident status, applicable income limit, and any express restriction.

Instruction No. 19/2026 Customs F. No. 450/25/2013-Cus IV Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Hall No. 16049, Kartavya Bhawan 1, New Delhi Dated 05.10. 2026 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of CGST & Customs All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All ... ... ...

Transfer-pricing comparability under the transactional net margin method requires economically reliable uncontrolled benchmarks under Section 92C and Rule 10B. Turnover is not a standalone statutory bar, but material scale differences may justify excluding enterprises where brand value, intangibles, bargaining power, assets, risks or market conditions could affect margins. A turnover threshold must therefore be supported by transaction-specific comparability analysis rather than applied as a universal rule. Related-party transaction filters seek to reduce the influence of controlled dealings on comparable profitability. A 15% threshold is ordinarily appropriate where sufficient reliable comparables exist; a higher threshold requires a recor.....

HON'BLE MR. JUSTICE R.M. LODHA AND HON'BLE MR. JUSTICE MADAN B. LOKUR   For Petitioner(s) Mr. Rajiv Dutta, Sr. Adv. Mr. Tanushree Sinha, Adv. Mr. Arjit Prasad, Adv. Mrs Anil Katiyar,Adv. For Respondent(s) Mr. M.L. Varma, Sr. Adv. Mr. Satvik Varma, Adv. Ms. Jyoti Mendiratta,Adv. ORDER Heard Mr. Rajiv Dutta, learned senior counsel for the petitioners. Delay condoned. Special leave petitions are dismissed. =============... ... ...

Union Cabinet approval commits Rs.10,000 crore towards establishment of the SME Growth Fund as an Alternative Investment Fund framework for direct equity investment in small and medium enterprises. The initiative is intended to catalyse long-term, patient growth capital for SMEs and address the identified shortage of equity financing for enterprises beyond the early stage, where existing equity-support funds predominantly serve micro and early-stage businesses.

Integrated Transport & Logistics Authority will function as a special purpose vehicle for integrated transport and logistics planning, research, technical project appraisal, monitoring, policy support and data analytics. It will prepare a long-term National Transport Master Plan, assess sectoral and annual plans for alignment and multimodal integration, technically appraise and monitor specified major infrastructure projects, and undertake impact assessments. It will also maintain a unified transport data repository and support logistics-policy review, capacity building, training, skilling, research and innovation.

Critical Information Infrastructure comprising IDFC FIRST Bank's Core Banking Solution, Real Time Gross Settlement system, Immediate Payment Service Switch and Unified Payments Interface Switch, together with associated dependencies, is declared to be protected systems under section 70 of the Information Technology Act, 2000. The declaration applies to computer resources supporting these banking and payment functions.

Written complaints alleging misbehaviour or incapacity of the Presiding Officer are preliminarily scrutinised and, where necessary, investigated by a designated Committee. On reasonable grounds, a Supreme Court Judge is appointed to conduct an inquiry, with notice of charges and a reasonable opportunity for written defence. Denied incapacity allegations may require Medical Board examination. The inquiry follows natural justice, permits regulation of procedure, and applies statutory powers for witness attendance and document production. Suspension may be ordered pending investigation or inquiry.

Revision under Section 263 was treated as invalid where it rested on notional annual letting value for unsold flats held by a builder as stock-in-trade. Revision requires an assessment order to be both erroneous and prejudicial to Revenue interests. Conflicting High Court views on applying Section 23(1)(a) to such flats meant that two reasonable interpretations were available. The interpretation favourable to the assessee applied: the flats remained stock-in-trade, and sale proceeds were business income rather than notional income from house property. The revision order was consequently quashed.

Recall of an ex parte merits order requires sufficient cause and a substantiated error warranting intervention. Repeated issue of hearing notices, prior adjournments due to non-appearance, and an earlier adjournment request demonstrate awareness of pending proceedings. Failure to attend or monitor listed proceedings, without proof of non-receipt of notice or another specific error in the merits order, does not establish grounds for recall. A non-receipt claim without supporting material therefore lacks the necessary basis to reopen the ex parte order.

Section 79A of the Information Technology Act, 2000 designates the Cyber Forensic Laboratory under the Army Cyber Group as an Examiner of Electronic Evidence within India. Its authorised scope covers computer (media) forensics, excluding floppy disk drives, and mobile-device forensics. The earlier gazette designation is rescinded.

Under section 79A of the Information Technology Act, 2000, the Central Government designates the Digital Forensic Division of the State Forensic Science Laboratory, Directorate of Forensic Services, Himachal Pradesh, as an Examiner of Electronic Evidence within India. Its authorised scope is confined to computer (media) forensics and mobile devices forensics.

Section 263 revision requires the revisional authority to independently examine the assessment record and identify an assessment that is both erroneous and prejudicial to Revenue. Revision is not invalid merely because the Assessing Officer may have recommended action where the show-cause notice and revision order demonstrate independent application of mind. Reassessment-jurisdiction objections, including alleged borrowed satisfaction and defective disposal of reopening objections, cannot be used as a collateral challenge in revision proceedings; procedural defects may be curable. Failure to meaningfully examine seized material indicating accommodation-entry share capital, including failure to confront material and verify investment genuineness, can justify revision and a fresh assessment.

Disallowance of genuine expenditure solely for failure to deduct tax at source does not, without more, establish concealment or furnishing of inaccurate particulars. Where the relevant particulars were disclosed and the expenditure claim was not found non-genuine, the technical tax-deduction default triggers statutory disallowance but does not make the disclosed claim inaccurate. Penalty for furnishing inaccurate particulars is therefore not leviable merely because expenditure is disallowed for non-deduction of tax at source.

Anticipatory bail was declined in allegations of dowry demand, cruelty and abetment of suicide. Material indicating harassment and the seriousness of the alleged offences supported refusal of pre-arrest protection after consideration of the overall facts and circumstances. The alleged harassment and gravity of accusations were material factors in determining whether pre-arrest bail should be granted, resulting in dismissal of the application.

Under the Customs Brokers Licensing Regulations, 2013, passing the written examination is sufficient for a G Card under Regulation 17(3). Regulation 6 requires both written and oral examinations for an F Card, whereas Regulation 17(3) refers to a single examination for a G Card. Delay in seeking a G Card does not constitute laches unless it causes prejudice to the respondent or third parties, such as through a material change of position. Issuance of the G Card was required within eight weeks.