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    July 6, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
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    July 4, 2026   Case Laws Income Tax
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    July 4, 2026   Case Laws Income Tax
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July 6, 2026   Case Laws Customs
Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
July 6, 2026   Case Laws Customs
Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
July 6, 2026   Case Laws Customs
Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
July 6, 2026   Case Laws Customs
Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
July 6, 2026   Case Laws Companies Law
Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
July 6, 2026   Case Laws FEMA
Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
July 4, 2026   Case Laws GST
Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
July 4, 2026   Case Laws GST
Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
July 4, 2026   Case Laws GST
Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
July 4, 2026   Case Laws GST
Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.
July 4, 2026   Case Laws GST
Anti-profiteering in real estate: remaining profiteered amount refunded with interest, while prospective penalty was held inapplicable.
July 4, 2026   Case Laws Income Tax
Presumption of culpable mental state upheld where false refund claim based on fabricated housing-loan documents was proved
July 4, 2026   Case Laws Income Tax
Former director not liable for non-filing prosecution where resignation predated the company's default period
July 4, 2026   Case Laws Income Tax
IBC liquidation can render income-tax appeals infructuous when pre-transfer liabilities are confined to the liquidation process.
July 4, 2026   Case Laws Income Tax
Domestic application of income: scholarships paid in India for overseas study do not trigger denial of charitable registration.
July 4, 2026   Case Laws Income Tax
Section 10(26) exemption for salary income requires proof of territorial nexus; work-from-home claim sent back for reconsideration.
July 4, 2026   Case Laws Income Tax
Mandatory notice in reassessment and proper draft assessment procedure under section 144C are jurisdictional requirements
July 4, 2026   Case Laws Income Tax
Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
July 4, 2026   Case Laws Income Tax
MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
July 4, 2026   Case Laws Income Tax
Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.

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Customs

Smuggling of gold - Detention under COFEPOSA - Confiscation of...

Legal Implications of Gold Smuggling: COFEPOSA Detention and Flexible Proof Standards in Customs Law Enforcement.

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Customs January 18, 2014 Case Laws AT
Smuggling of gold - Detention under COFEPOSA - Confiscation of goods - In case of smuggling there is no need to apply the same standard of proof. - AT
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Acts Income Tax
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