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    July 23, 2026   Case Laws Income Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws VAT / Sales Tax
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July 23, 2026   Case Laws Income Tax
Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
July 23, 2026   Case Laws Income Tax
Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
July 23, 2026   Case Laws Income Tax
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act additions.
July 23, 2026   Case Laws Income Tax
Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
July 23, 2026   Case Laws Income Tax
Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
July 23, 2026   Case Laws Customs
Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
July 23, 2026   Case Laws Customs
Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
July 23, 2026   Case Laws Customs
Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
July 23, 2026   Case Laws Customs
Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
July 23, 2026   Case Laws Customs
Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
July 23, 2026   Case Laws FEMA
Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
July 23, 2026   Case Laws Money Laundering
Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
July 23, 2026   Case Laws Money Laundering
Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
July 23, 2026   Case Laws Money Laundering
Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
July 23, 2026   Case Laws Central Excise
Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
July 23, 2026   Case Laws Central Excise
Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
July 23, 2026   Case Laws VAT / Sales Tax
Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
July 22, 2026   Notifications Customs
Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
July 22, 2026   Circulars SEBI
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
July 22, 2026   Circulars SEBI
ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.

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Customs

No doubt, the Court does not act as a court of appeal against...

High Court can intervene under Article 226 if customs orders impose undue burdens and no other remedies exist.

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Customs September 25, 2013 Case Laws HC
No doubt, the Court does not act as a court of appeal against the decision of customs authorities but when no remedy was available to the petitioner against an order imposing highly onerous conditions passed by the authorities and circumstances were peculiar, this Court will not hesitate to interfere by entertaining a petition under Article 226 of the Constitution of India - HC
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