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    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
    August 21, 2026   Case Laws Service Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
    August 21, 2026   Case Laws Service Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
    August 21, 2026   Case Laws Service Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
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August 21, 2026   Case Laws Income Tax
Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
August 21, 2026   Case Laws Income Tax
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.
August 21, 2026   Case Laws Income Tax
Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
August 21, 2026   Case Laws Income Tax
Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
August 21, 2026   Case Laws Income Tax
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
August 21, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
August 21, 2026   Case Laws Customs
Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
August 21, 2026   Case Laws Customs
Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
August 21, 2026   Case Laws Customs
Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
August 21, 2026   Case Laws Customs
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
August 21, 2026   Case Laws IBC
Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
August 21, 2026   Case Laws IBC
Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
August 21, 2026   Case Laws IBC
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
August 21, 2026   Case Laws IBC
Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
August 21, 2026   Case Laws Money Laundering
Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
August 21, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
August 21, 2026   Case Laws Money Laundering
Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
August 21, 2026   Case Laws Service Tax
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
August 21, 2026   Case Laws Service Tax
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
August 21, 2026   Case Laws Service Tax
Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.

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Customs

IGST refunds withheld due to DGARM alerts continue to be...

GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.

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Customs May 27, 2026 Circulars
IGST refunds withheld due to DGARM alerts continue to be transmitted to GSTN under Rule 96 of the CGST Rules, and a new ICES function now allows Additional/Joint Commissioners to mark shipping bills for GST refund processing through the added "GST Refund to be processed by GSTN" option in the ADDL role. For cases covered under Rule 96(4)(a) and 4(b), the transmission role under sub-rules 5A and 5B is shifted to the Additional/Joint Commissioner level. Field formations must ensure approval for such transmission in accordance with existing legal provisions.
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Acts Income Tax
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