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    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case Laws Income Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Customs
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case Laws Customs
    Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
    August 10, 2026   Case Laws Customs
    Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
    August 10, 2026   Case Laws Companies Law
    Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
    August 10, 2026   Case Laws SEBI
    Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
    August 10, 2026   Case Laws Money Laundering
    PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
    August 10, 2026   Case Laws Money Laundering
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    August 10, 2026   Case Laws Service Tax
    Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
    August 10, 2026   Case Laws Indian Laws
    Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
    August 10, 2026   Case Laws Indian Laws
    Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
    August 8, 2026   Circulars Customs
    Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.
    August 8, 2026   Circulars Customs
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    August 8, 2026   Circulars DGFT
    DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.

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      Customs

      Import of second hand vessel - Exemption from duty - supply...

      Second-Hand Supply Vessels Classified Under CTH 8901 for Duty Exemption: Primarily Designed for Cargo and Passenger Transport.

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      CustomsOctober 12, 2013Case LawsAT
      Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these vessels remain supply vessels designed for transport of cargo and persons and therefore, they are rightly classifiable under CTH 8901 - AT
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