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    July 14, 2026   Case Laws Income Tax
    Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.
    July 14, 2026   Case Laws Income Tax
    Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
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    Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.
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    Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation ...
    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
    Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
    July 14, 2026   Case Laws Income Tax
    Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
    July 14, 2026   Case Laws Customs
    Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
    July 14, 2026   Case Laws SEBI
    Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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July 14, 2026   Case Laws Income Tax
Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.
July 14, 2026   Case Laws Income Tax
Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
July 14, 2026   Case Laws Income Tax
Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.
July 14, 2026   Case Laws Income Tax
Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration defer taxation.
July 14, 2026   Case Laws Income Tax
Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments
July 14, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.
July 14, 2026   Case Laws Income Tax
Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
July 14, 2026   Case Laws Income Tax
Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
July 14, 2026   Case Laws Income Tax
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains computation
July 14, 2026   Case Laws Income Tax
Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed at LIBOR plus 2%
July 14, 2026   Case Laws Income Tax
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenue expenditure.
July 14, 2026   Case Laws Income Tax
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation approval rejection cannot stand
July 14, 2026   Case Laws Income Tax
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
July 14, 2026   Case Laws Income Tax
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verification
July 14, 2026   Case Laws Income Tax
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised trading tests
July 14, 2026   Case Laws Income Tax
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
July 14, 2026   Case Laws Income Tax
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
July 14, 2026   Case Laws Income Tax
Reasonable cause limits transfer-pricing penalties, while appellate enhancement cannot extend proceedings to transactions never included in initiation
July 14, 2026   Case Laws Customs
Statutory admission screening limits respondent intervention, deferring maintainability and jurisdiction objections to the post-admission hearing.
July 14, 2026   Case Laws SEBI
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or penalties

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Central Excise

Waiver of pre-deposit - Violation of conditions of Notification...

Waiver of Pre-Deposit in Central Excise Case Linked to Notification No. 23/2003-C.E and Foreign Trade Policy Violations.

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Central Excise April 27, 2013 Case Laws AT
Waiver of pre-deposit - Violation of conditions of Notification No. 23/2003-C.E - As regards the violation of the paras 6.8 & 6.9 of the Foreign Trade Policy, we find that it is a settled law that such violations, if any, can be only adjudged by the DGFT authorities. - AT
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Acts Income Tax
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