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    September 29, 2026   Case Laws Income Tax
    Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-incom...
    September 29, 2026   Case Laws Income Tax
    Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
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    September 29, 2026   Case Laws Customs
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    September 29, 2026   Case Laws Customs
    Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
    September 29, 2026   Case Laws Customs
    Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
    September 29, 2026   Case Laws Customs
    Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
    September 29, 2026   Case Laws Customs
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    September 29, 2026   Case Laws Companies Law
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    September 29, 2026   Case Laws IBC
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    September 29, 2026   Case Laws Indian Laws
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September 29, 2026   Case Laws Income Tax
Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-income treatment.
September 29, 2026   Case Laws Income Tax
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for transfer-pricing purposes.
September 29, 2026   Case Laws Income Tax
Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
September 29, 2026   Case Laws Income Tax
Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
September 29, 2026   Case Laws Income Tax
Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
September 29, 2026   Case Laws Customs
Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
September 29, 2026   Case Laws Customs
MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
September 29, 2026   Case Laws Customs
Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
September 29, 2026   Case Laws Customs
Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
September 29, 2026   Case Laws Customs
Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
September 29, 2026   Case Laws Customs
Burden of proving smuggled character of non-notified goods defeats confiscation and consequential penalties where Revenue lacks evidence.
September 29, 2026   Case Laws Companies Law
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaults.
September 29, 2026   Case Laws Companies Law
Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and reasons.
September 29, 2026   Case Laws IBC
Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
September 29, 2026   Case Laws IBC
Deemed relinquishment of security interest brings uninvoked performance guarantee FDRs into the liquidation estate after creditor inaction.
September 29, 2026   Case Laws IBC
Confidentiality safeguards in CoC meetings permit exclusion of an unauthorised suspended director representative from resolution-plan deliberations.
September 29, 2026   Case Laws Money Laundering
Criminal process for contractual debt recovery is impermissible, while surviving predicate allegations may sustain money-laundering investigations.
September 29, 2026   Case Laws Money Laundering
PMLA Attachment of Mortgaged Property Prevails Unless the Secured Creditor Proves Bona Fides and Adequate Due Diligence
September 29, 2026   Case Laws Central Excise
Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
September 29, 2026   Case Laws Indian Laws
Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.

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Premature IGST-demand proceedings for alleged non-fulfilment of...

Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully

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Customs September 29, 2026 Case Laws HC
Premature IGST-demand proceedings for alleged non-fulfilment of an EPCG export obligation should be left for Revenue consideration in accordance with law. The High Court found no basis to interfere with the CESTAT order holding that initiation was premature. CESTAT observations on revenue neutrality, based on the assessee's data regarding IGST payment and input tax credit, remained subject to Revenue verification and did not bar fresh examination. Revenue may verify the data afresh and decide the matter in accordance with law.
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