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    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
    July 10, 2026   Case Laws Income Tax
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    July 10, 2026   Case Laws Income Tax
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case Laws Income Tax
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    July 10, 2026   Case Laws Income Tax
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    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case Laws Income Tax
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    July 10, 2026   Case Laws Income Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
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    July 10, 2026   Case Laws Companies Law
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    July 10, 2026   Case Laws SEBI
    Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
    July 10, 2026   Case Laws Service Tax
    Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
    July 10, 2026   Case Laws Service Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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July 10, 2026   Case Laws Income Tax
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
July 10, 2026   Case Laws Income Tax
Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
July 10, 2026   Case Laws Income Tax
Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
July 10, 2026   Case Laws Income Tax
Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
July 10, 2026   Case Laws Income Tax
Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
July 10, 2026   Case Laws Income Tax
Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
July 10, 2026   Case Laws Income Tax
Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
July 10, 2026   Case Laws Income Tax
Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
July 10, 2026   Case Laws Income Tax
Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
July 10, 2026   Case Laws Income Tax
Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
July 10, 2026   Case Laws Income Tax
Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
July 10, 2026   Case Laws Income Tax
Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
July 10, 2026   Case Laws Income Tax
Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
July 10, 2026   Case Laws Income Tax
Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
July 10, 2026   Case Laws Customs
Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
July 10, 2026   Case Laws Customs
Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
July 10, 2026   Case Laws Companies Law
SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
July 10, 2026   Case Laws SEBI
Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
July 10, 2026   Case Laws Service Tax
Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
July 10, 2026   Case Laws Service Tax
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.

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Central Excise

Extension of Period of Stay beyond 365 days – Entire object and p...

Finance Act Amendments in Section 35C Limit Stay Period to 365 Days to Prevent Delays in Tax Proceedings.

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Central Excise October 30, 2013 Case Laws HC
Extension of Period of Stay beyond 365 days – Entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of 2002) w.e.f. 11.5.2002 and third Proviso by Finance Act, 2013 will stand defeated, if the waiver of pre-deposit is granted indefinitely - HC
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Acts Income Tax
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