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    July 3, 2026   Case Laws Income Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
    July 3, 2026   Case Laws IBC
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    July 3, 2026   Case Laws IBC
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    July 3, 2026   Case Laws IBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
    July 3, 2026   Case Laws IBC
    Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
    July 3, 2026   Case Laws Money Laundering
    Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
    July 3, 2026   Case Laws Money Laundering
    Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
    July 3, 2026   Case Laws Service Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
    July 3, 2026   Case Laws Service Tax
    SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
    July 3, 2026   Case Laws Service Tax
    Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
    July 3, 2026   Case Laws Service Tax
    VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
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July 3, 2026   Case Laws Income Tax
PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
July 3, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
July 3, 2026   Case Laws Customs
Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
July 3, 2026   Case Laws Customs
Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
July 3, 2026   Case Laws Customs
Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
July 3, 2026   Case Laws Customs
Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
July 3, 2026   Case Laws Customs
EPS-ECU parts classified as steering system components where no independent electrical function exists.
July 3, 2026   Case Laws Customs
Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
July 3, 2026   Case Laws Customs
Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
July 3, 2026   Case Laws IBC
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.
July 3, 2026   Case Laws IBC
Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
July 3, 2026   Case Laws IBC
Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
July 3, 2026   Case Laws IBC
Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
July 3, 2026   Case Laws IBC
Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
July 3, 2026   Case Laws Money Laundering
Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
July 3, 2026   Case Laws Money Laundering
Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
July 3, 2026   Case Laws Service Tax
Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
July 3, 2026   Case Laws Service Tax
SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
July 3, 2026   Case Laws Service Tax
Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
July 3, 2026   Case Laws Service Tax
VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives

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Central Excise

Activity Manufacture OR Not – process of lamination or m...

Lamination and Metallization of Films Ruled as Manufacturing Process by Tribunal Decision Affirmed.

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Central Excise October 31, 2013 Case Laws HC
Activity Manufacture OR Not – process of lamination or metallization - Printed films were laminated either in two layers or three layers with the help of adhesive or another chemical - order of tribunal holding the process amount to manufacture sustained - HC
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Acts Income Tax
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