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    July 9, 2026   Case Laws Benami Property
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    July 9, 2026   Case Laws Benami Property
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    July 9, 2026   Case Laws Benami Property
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
    July 9, 2026   Case Laws Customs
    Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
    July 9, 2026   Case Laws Customs
    Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
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    Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
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    Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
    July 9, 2026   Case Laws Indian Laws
    Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
    July 8, 2026   Circulars SEBI
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    July 8, 2026   Circulars Customs
    SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
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    July 8, 2026   Circulars Income Tax
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    July 8, 2026   Circulars Customs
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    July 8, 2026   Case Laws GST
    Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
    July 8, 2026   Case Laws GST
    Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
    July 8, 2026   Case Laws GST
    Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
    July 8, 2026   Case Laws GST
    Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
    July 8, 2026   Case Laws Income Tax
    Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
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July 9, 2026   Case Laws Benami Property
Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
July 9, 2026   Case Laws Benami Property
Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
July 9, 2026   Case Laws Benami Property
Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
July 9, 2026   Case Laws Customs
Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
July 9, 2026   Case Laws Customs
Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
July 9, 2026   Case Laws IBC
Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
July 9, 2026   Case Laws IBC
CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
July 9, 2026   Case Laws IBC
Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
July 9, 2026   Case Laws Service Tax
Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
July 9, 2026   Case Laws Indian Laws
Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence prove execution
July 8, 2026   Circulars SEBI
IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
July 8, 2026   Circulars Customs
SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
July 8, 2026   Circulars Customs
SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
July 8, 2026   Circulars Income Tax
Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
July 8, 2026   Circulars Customs
Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
July 8, 2026   Case Laws GST
Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
July 8, 2026   Case Laws GST
Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
July 8, 2026   Case Laws GST
Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
July 8, 2026   Case Laws GST
Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
July 8, 2026   Case Laws Income Tax
Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.

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Income Tax

Deletion of undisclosed investment in fixed deposits – merely f...

Investment Error: Disclosed Fixed Deposit Incorrectly Labeled as Undisclosed Due to Entry Mistake.

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Income Tax January 19, 2014 Case Laws AT
Deletion of undisclosed investment in fixed deposits – merely for the reason that there was a mistake in making entries, a disclosed investment cannot be treated as undisclosed - AT
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