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    September 24, 2026   Case Laws Income Tax
    Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
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    September 24, 2026   Case Laws Customs
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    Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
    September 24, 2026   Case Laws Customs
    Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
    September 24, 2026   Case Laws Customs
    Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
    September 24, 2026   Case Laws Customs
    Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
    September 24, 2026   Case Laws Customs
    Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
    September 24, 2026   Case Laws Customs
    Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
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    CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
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    Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
    September 24, 2026   Case Laws Central Excise
    Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.
    September 24, 2026   Case Laws Central Excise
    Marketability of railway-only printed forms determines excise liability, with internal-use stationery treated as printing-industry products.
    September 23, 2026   Notifications Income Tax
    TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.
    September 23, 2026   Notes Indian Laws
    Admitted cheque signature in dishonour prosecutions activates presumptions of consideration and debt, requiring an evidence-based probable defence.
    September 23, 2026   Case Laws GST
    Regular bail after charge-sheet filing granted where custody was no longer required in alleged GST input-tax-credit fraud.
    September 23, 2026   Case Laws Customs
    Duty-free shop sales remain subject to domestic regulatory laws, while nicotine pouch licensing requires product-specific classification assessment.
    September 23, 2026   Case Laws GST
    Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.
    September 23, 2026   Case Laws GST
    E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.
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September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
September 24, 2026   Case Laws Customs
Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
September 24, 2026   Case Laws Customs
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penalties.
September 24, 2026   Case Laws Customs
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and commissioning.
September 24, 2026   Case Laws Customs
Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
September 24, 2026   Case Laws Customs
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
September 24, 2026   Case Laws Customs
Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
September 24, 2026   Case Laws IBC
CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
September 24, 2026   Case Laws Money Laundering
Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
September 24, 2026   Case Laws Central Excise
Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.
September 24, 2026   Case Laws Central Excise
Marketability of railway-only printed forms determines excise liability, with internal-use stationery treated as printing-industry products.
September 23, 2026   Notifications Income Tax
TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.
September 23, 2026   Notes Indian Laws
Admitted cheque signature in dishonour prosecutions activates presumptions of consideration and debt, requiring an evidence-based probable defence.
September 23, 2026   Case Laws GST
Regular bail after charge-sheet filing granted where custody was no longer required in alleged GST input-tax-credit fraud.
September 23, 2026   Case Laws Customs
Duty-free shop sales remain subject to domestic regulatory laws, while nicotine pouch licensing requires product-specific classification assessment.
September 23, 2026   Case Laws GST
Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.
September 23, 2026   Case Laws GST
E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.

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Home › Highlights › Income Tax › 2013 › November, 2013 › This
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Income Tax

Income from other sources or Business income - Search u/s 132(4)...

Cash Found in Section 132(4) Search at Home and Business Classified as Business Income.

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Income Tax November 8, 2013 Case Laws AT
Income from other sources or Business income - Search u/s 132(4) - cash was found from the residential and business premises of the assessee - held as business income - AT
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