Judgement

GSTAT holds anti-profiteering provisions inapplicable where entire contract execution occurred after GST implementation.

GSTAT Rules Section 171 Inapplicable to Fully Post-GST Works Contract

The Tribunal upheld the reopening but remanded the matter to the Assessing Officer for fresh verification of purchase genuineness and supporting evidence.

Mere production of invoices, ledger extracts, and banking transactions not sufficient to stablish Valid Purchase: ITAT

ITAT rules Section 14A disallowance unsustainable where no exempt income arose during relevant assessment year.

Dividend Income Taxability Defeats Section 14A Disallowance, Holds ITAT

Notifications

The government has authorised the Director and Joint Director officers of the Career Centre (Central) to sanction prosecution and compound offences under the Code on Social Security, 2020.

Govt Authorises Career Centre Officers to Prosecute and Compound Offences Under Social Security Code

The Government has officially notified the Occupational Safety, Health and Working Conditions (Central) Rules, 2026, replacing multiple existing labour and workplace safety rules.

Govt Releases Final OSHWC (Central) Rules, 2026, Replacing Multiple Existing Labour Rules

The Central Government amends earlier notification under Section 7 of the Customs Act, 1962, inserting new entries for Madhya Pradesh

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GSTAT Rules Section 171 Inapplicable to Fully Post-GST Works Contract

Mere production of invoices, ledger extracts, and banking transactions not sufficient to stablish Valid Purchase: ITAT

Dividend Income Taxability Defeats Section 14A Disallowance, Holds ITAT

Govt Authorises Career Centre Officers to Prosecute and Compound Offences Under Social Security Code

Govt Releases Final OSHWC (Central) Rules, 2026, Replacing Multiple Existing Labour Rules

Central Government Notifies Amendment Under Section 7 of the Customs Act, 1962