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    September 7, 2026   Case Laws Customs
    Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
    September 7, 2026   Case Laws Customs
    Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
    September 7, 2026   Case Laws Customs
    Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
    September 7, 2026   Case Laws Service Tax
    Clinical trial testing exemption covers sponsor-approved CRO services; employee bond forfeitures are not taxable training consideration.
    September 7, 2026   Case Laws Customs
    Reassessment-Based Export Duty Refund Limitation Starts When Excess Payment Becomes Ascertainable, With Interest Following the Statutory Refund Period
    September 7, 2026   Case Laws Customs
    Customs officer appointment validates DRI recovery notices while penalties stand for admitted participation in prohibited-goods smuggling conspiracy.
    September 7, 2026   Case Laws Customs
    Extended limitation fails where departmental knowledge defeats suppression, while pile-fabric classification stands and exemption claims require merit...
    September 7, 2026   Case Laws Customs
    Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
    September 7, 2026   Case Laws Companies Law
    Section 213(b) investigation safeguards require recorded satisfaction and prior hearing before agencies are asked for tracking information.
    September 7, 2026   Case Laws IBC
    Going-concern liquidation sales support consequential implementation reliefs but cannot override auction terms, statutory compliance, or ungranted con...
    September 7, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters requires scrutiny of arrest necessity and is refused where prima facie involvement exists.
    September 7, 2026   Case Laws Money Laundering
    Equivalent-value attachment requires an established money trail and a genuine risk of frustrating confiscation proceedings.
    September 7, 2026   Case Laws Money Laundering
    Retention of seized documents depends on prosecution reliance, with release required where evidentiary necessity is absent.
    September 7, 2026   Case Laws Central Excise
    Penalty for dealing in confiscable goods requires proof of knowing involvement and a complete evidentiary chain.
    September 5, 2026   Case Laws GST
    Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
    September 5, 2026   Case Laws GST
    Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
    September 5, 2026   Case Laws GST
    Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
    September 5, 2026   Case Laws GST
    Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
    September 5, 2026   Case Laws GST
    Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
    September 5, 2026   Case Laws GST
    Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.
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September 7, 2026   Case Laws Customs
Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
September 7, 2026   Case Laws Customs
Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
September 7, 2026   Case Laws Customs
Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
September 7, 2026   Case Laws Service Tax
Clinical trial testing exemption covers sponsor-approved CRO services; employee bond forfeitures are not taxable training consideration.
September 7, 2026   Case Laws Customs
Reassessment-Based Export Duty Refund Limitation Starts When Excess Payment Becomes Ascertainable, With Interest Following the Statutory Refund Period
September 7, 2026   Case Laws Customs
Customs officer appointment validates DRI recovery notices while penalties stand for admitted participation in prohibited-goods smuggling conspiracy.
September 7, 2026   Case Laws Customs
Extended limitation fails where departmental knowledge defeats suppression, while pile-fabric classification stands and exemption claims require merits review.
September 7, 2026   Case Laws Customs
Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import provision.
September 7, 2026   Case Laws Companies Law
Section 213(b) investigation safeguards require recorded satisfaction and prior hearing before agencies are asked for tracking information.
September 7, 2026   Case Laws IBC
Going-concern liquidation sales support consequential implementation reliefs but cannot override auction terms, statutory compliance, or ungranted contractual concessions.
September 7, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters requires scrutiny of arrest necessity and is refused where prima facie involvement exists.
September 7, 2026   Case Laws Money Laundering
Equivalent-value attachment requires an established money trail and a genuine risk of frustrating confiscation proceedings.
September 7, 2026   Case Laws Money Laundering
Retention of seized documents depends on prosecution reliance, with release required where evidentiary necessity is absent.
September 7, 2026   Case Laws Central Excise
Penalty for dealing in confiscable goods requires proof of knowing involvement and a complete evidentiary chain.
September 5, 2026   Case Laws GST
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing period.
September 5, 2026   Case Laws GST
Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
September 5, 2026   Case Laws GST
Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
September 5, 2026   Case Laws GST
Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
September 5, 2026   Case Laws GST
Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
September 5, 2026   Case Laws GST
Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.

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Income Tax

COVID-19 adjustments in transfer-pricing benchmarking require...

Transfer-pricing benchmarking requires proven COVID costs, consistent TNMM classifications, and reliable internal CUP comparability before adjustments.

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Income Tax September 1, 2026 Case Laws AT
COVID-19 adjustments in transfer-pricing benchmarking require proof of exceptional pandemic expenditure, its non-operating character, and a materially different impact on comparables; pandemic timing alone is insufficient. TNMM also requires consistent treatment of operating and non-operating items for the tested party and comparables, including foreign-exchange effects from revenue transactions and depreciation on business assets. Internal CUP for software support services requires transaction-level comparability of contractual scope, functions, assets, risks, personnel, volume, duration and market conditions, with reliable adjustments for material differences. Transfer-pricing adjustments were remanded for fresh verification and benchmarking. A final assessment following timely draft assessment and DRP directions remains within the separate DRP-related limitation period.
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