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    April 22, 2026   Case Laws Customs
    Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
    April 22, 2026   Case Laws Customs
    Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
    April 22, 2026   Case Laws Customs
    Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
    April 22, 2026   Case Laws Customs
    Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
    April 22, 2026   Case Laws Customs
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    April 22, 2026   Case Laws IBC
    Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws IBC
    Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
    April 22, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws Money Laundering
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    April 21, 2026   Notifications SEBI
    Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
    April 21, 2026   Circulars Customs
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    April 21, 2026   Circulars FEMA
    INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
    April 21, 2026   Circulars Customs
    Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
    April 21, 2026   Case Laws GST
    Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
    April 21, 2026   Case Laws GST
    Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
    April 21, 2026   Case Laws GST
    Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.
    April 21, 2026   Case Laws GST
    Natural justice bars GST registration cancellation where custody prevented reply to notice and participation in personal hearing.
    April 21, 2026   Case Laws GST
    GST enforcement jurisdiction upheld; classification disputes and Section 74 objections left to statutory appeal.
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April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 22, 2026   Case Laws IBC
Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
April 22, 2026   Case Laws IBC
Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
April 22, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
April 22, 2026   Case Laws IBC
SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
April 22, 2026   Case Laws Money Laundering
Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
April 21, 2026   Notifications SEBI
Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars FEMA
INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
April 21, 2026   Case Laws GST
Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
April 21, 2026   Case Laws GST
Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
April 21, 2026   Case Laws GST
Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.
April 21, 2026   Case Laws GST
Natural justice bars GST registration cancellation where custody prevented reply to notice and participation in personal hearing.
April 21, 2026   Case Laws GST
GST enforcement jurisdiction upheld; classification disputes and Section 74 objections left to statutory appeal.

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Income Tax

Penalty u/s 271(1)(c) - when the Assessing Officer is not able...

Penalty u/s 271(1)(c) Invalid Without Proof of Fraud or Negligence by Taxpayer.

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Income Tax October 23, 2013 Case Laws AT
Penalty u/s 271(1)(c) - when the Assessing Officer is not able to prove that the assessee was guilty of fraud or gross or willful negligence, penalty cannot be sustained - AT
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