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    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
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April 25, 2026   Case Laws IBC
Interim moratorium under the IBC starts on registration of a Section 95 petition, regardless of notice to the secured creditor.
April 25, 2026   Case Laws Money Laundering
PMLA provisional attachment upheld on circumstantial evidence, equivalent-value property attachment, and valid single-member adjudication.
April 25, 2026   Case Laws Service Tax
Transfer of right to use goods in equipment hiring excluded service tax where effective control passed to customers.
April 24, 2026   Circulars GST - States
GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
April 24, 2026   Circulars Customs
Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
April 24, 2026   Case Laws GST
Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
April 24, 2026   Case Laws GST
Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
April 24, 2026   Case Laws GST
Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.

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Customs

Origin of goods - Imposition of anti dumping duty - Re export of...

Anti-Dumping Duties Imposed on Goods Misdeclared as Malaysian, Confirmed as Chinese; Re-exported After Redemption Fine Paid.

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Customs October 30, 2013 Case Laws AT
Origin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be Chinese products - demand confirmed - AT
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Acts Income Tax
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