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    March 20, 2026   Case Laws Income Tax
    Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
    March 20, 2026   Case Laws Customs
    Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
    March 20, 2026   Case Laws Customs
    Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
    March 20, 2026   Case Laws Customs
    Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
    March 20, 2026   Case Laws Customs
    Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
    March 20, 2026   Case Laws Customs
    Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
    March 20, 2026   Case Laws Customs
    Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
    March 20, 2026   Case Laws Companies Law
    Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
    March 20, 2026   Case Laws SEBI
    Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
    March 20, 2026   Case Laws IBC
    Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
    March 20, 2026   Case Laws IBC
    Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
    March 20, 2026   Case Laws IBC
    Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
    March 20, 2026   Case Laws Money Laundering
    Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
    March 20, 2026   Case Laws Money Laundering
    Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
    March 20, 2026   Case Laws Money Laundering
    Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
    March 20, 2026   Case Laws Money Laundering
    Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
    March 20, 2026   Case Laws Money Laundering
    Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
    March 20, 2026   Case Laws Indian Laws
    Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
    March 20, 2026   Case Laws Indian Laws
    Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
    March 19, 2026   Notifications DGFT
    Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.
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March 20, 2026   Case Laws Income Tax
Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
March 20, 2026   Case Laws Customs
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties and orders
March 20, 2026   Case Laws Customs
Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
March 20, 2026   Case Laws Customs
Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
March 20, 2026   Case Laws Customs
Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
March 20, 2026   Case Laws Customs
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and reports.
March 20, 2026   Case Laws Customs
Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
March 20, 2026   Case Laws Companies Law
Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
March 20, 2026   Case Laws SEBI
Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
March 20, 2026   Case Laws IBC
Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
March 20, 2026   Case Laws IBC
Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
March 20, 2026   Case Laws IBC
Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
March 20, 2026   Case Laws Money Laundering
Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
March 20, 2026   Case Laws Money Laundering
Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
March 20, 2026   Case Laws Money Laundering
Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
March 20, 2026   Case Laws Money Laundering
Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
March 20, 2026   Case Laws Money Laundering
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaking.
March 20, 2026   Case Laws Indian Laws
Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
March 20, 2026   Case Laws Indian Laws
Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
March 19, 2026   Notifications DGFT
Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.

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Income Tax

Liability for the Special Auditor's fee was addressed where the...

Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.

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Income Tax August 6, 2026 Case Laws HC
Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed.
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Acts Income Tax
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