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    July 13, 2026   Case Laws Income Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case Laws Customs
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case Laws Customs
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case Laws Customs
    Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
    July 13, 2026   Case Laws Customs
    Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
    July 13, 2026   Case Laws Companies Law
    Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
    July 13, 2026   Case Laws IBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case Laws FEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case Laws VAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case Laws Indian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   Notifications SEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
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July 13, 2026   Case Laws Income Tax
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
July 13, 2026   Case Laws Income Tax
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
July 13, 2026   Case Laws Income Tax
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
July 13, 2026   Case Laws Income Tax
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
July 13, 2026   Case Laws Benami Property
Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
July 13, 2026   Case Laws Customs
Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
July 13, 2026   Case Laws Customs
Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
July 13, 2026   Case Laws Customs
Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
July 13, 2026   Case Laws Customs
Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
July 13, 2026   Case Laws Companies Law
Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
July 13, 2026   Case Laws IBC
Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
July 13, 2026   Case Laws FEMA
Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
July 13, 2026   Case Laws Money Laundering
Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
July 13, 2026   Case Laws VAT / Sales Tax
Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
July 13, 2026   Case Laws VAT / Sales Tax
Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
July 13, 2026   Case Laws Indian Laws
Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
July 11, 2026   Notifications SEZ
Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
July 11, 2026   Notifications SEBI
Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
July 11, 2026   Circulars SEBI
Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
July 11, 2026   Circulars Customs
Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.

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Central Excise

Length of Galleries to be taken into consideration or not while...

In determining the annual capacity of a stenter, the length of galleries should not be considered.

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Central Excise December 18, 2013 Case Laws AT
Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT
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Acts Income Tax
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