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    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
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    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
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    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case Laws Income Tax
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    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...
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    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    July 24, 2026   Case Laws Customs
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    July 24, 2026   Case Laws Customs
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period dema...
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July 24, 2026   Case Laws Income Tax
Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
July 24, 2026   Case Laws Income Tax
Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
July 24, 2026   Case Laws Income Tax
Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
July 24, 2026   Case Laws Income Tax
Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
July 24, 2026   Case Laws Income Tax
Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
July 24, 2026   Case Laws Income Tax
Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
July 24, 2026   Case Laws Income Tax
Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
July 24, 2026   Case Laws Income Tax
Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
July 24, 2026   Case Laws Income Tax
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of consequential penalty.
July 24, 2026   Case Laws Income Tax
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciation block.
July 24, 2026   Case Laws Income Tax
Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
July 24, 2026   Case Laws Income Tax
Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
July 24, 2026   Case Laws Income Tax
Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challenges.
July 24, 2026   Case Laws Income Tax
Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
July 24, 2026   Case Laws Income Tax
Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
July 24, 2026   Case Laws Income Tax
Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
July 24, 2026   Case Laws Customs
Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
July 24, 2026   Case Laws Customs
Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
July 24, 2026   Case Laws Customs
Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
July 24, 2026   Case Laws Customs
Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period demands.

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Central Excise

Supply of transformers for setting up a mega power project at...

Transformers for Tamnar Power Project Qualify for Deemed Export Benefits Under Clause (f) with Zero Duty Import.

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Central Excise October 31, 2013 Case Laws AT
Supply of transformers for setting up a mega power project at Tamnar (Raigarh) - A bare reading of the clause (f) would indicate that supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits import of such goods at zero percent duty, is given the benefit of deemed export - AT
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Acts Income Tax
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