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    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case Laws Companies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case Laws Income Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
    March 11, 2026   Case Laws Income Tax
    Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
    March 11, 2026   Case Laws Income Tax
    Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
    March 11, 2026   Case Laws Income Tax
    Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
    March 11, 2026   Case Laws Income Tax
    Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
    March 11, 2026   Case Laws Customs
    Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
    March 11, 2026   Case Laws Customs
    Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
    March 11, 2026   Case Laws Customs
    Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
    March 11, 2026   Case Laws Customs
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case Laws Customs
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
    March 11, 2026   Case Laws Customs
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case Laws Customs
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case Laws Money Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case Laws Service Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case Laws Service Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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March 11, 2026   Case Laws Customs
Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
March 11, 2026   Case Laws Customs
Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
March 11, 2026   Case Laws Companies Law
Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
March 11, 2026   Case Laws Companies Law
Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
March 11, 2026   Case Laws IBC
Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
March 11, 2026   Case Laws Income Tax
Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
March 11, 2026   Case Laws Income Tax
Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
March 11, 2026   Case Laws Income Tax
Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
March 11, 2026   Case Laws Income Tax
Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.
March 11, 2026   Case Laws Income Tax
Taxability of Non-Resident Agent Income: commissions for services rendered abroad are not taxable in India and no TDS required.
March 11, 2026   Case Laws Customs
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cure noncompliance.
March 11, 2026   Case Laws Customs
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for decision.
March 11, 2026   Case Laws Customs
Mandatory Pre-deposit Requirement may be met by staged instalments; appeal entertained on initial deposit, final order after full compliance.
March 11, 2026   Case Laws Customs
Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
March 11, 2026   Case Laws Customs
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
March 11, 2026   Case Laws Customs
Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
March 11, 2026   Case Laws Customs
Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
March 11, 2026   Case Laws Money Laundering
Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
March 11, 2026   Case Laws Service Tax
Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
March 11, 2026   Case Laws Service Tax
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejected.

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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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