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    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
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    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
    July 31, 2026   Circulars Customs
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...
    July 31, 2026   Circulars Customs
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    July 31, 2026   Circulars Customs
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
    July 31, 2026   Circulars Customs
    Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
    July 31, 2026   Circulars SEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
    July 31, 2026   Case Laws GST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case Laws GST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
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August 1, 2026   Case Laws Income Tax
Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
August 1, 2026   Case Laws Income Tax
Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
August 1, 2026   Case Laws Customs
Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
August 1, 2026   Case Laws Customs
Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
August 1, 2026   Case Laws Customs
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
August 1, 2026   Case Laws Customs
Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
August 1, 2026   Case Laws Customs
Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
August 1, 2026   Case Laws Companies Law
Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
August 1, 2026   Case Laws IBC
TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
August 1, 2026   Case Laws IBC
Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
August 1, 2026   Case Laws IBC
Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
August 1, 2026   Case Laws Money Laundering
Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
July 31, 2026   Notifications Income Tax
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
July 31, 2026   Circulars Customs
Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off procedures.
July 31, 2026   Circulars Customs
Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing procedures.
July 31, 2026   Circulars Customs
Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
July 31, 2026   Circulars Customs
Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
July 31, 2026   Circulars SEBI
Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
July 31, 2026   Case Laws GST
Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
July 31, 2026   Case Laws GST
GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.

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Income Tax

Revision u/s 263 - any loss of revenue as a consequence of an...

Section 263 of Income Tax Act: Not All Revenue Losses from Officer's Orders Warrant Revision, Case Law Highlights Principle.

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Income Tax February 19, 2014 Case Laws AT
Revision u/s 263 - any loss of revenue as a consequence of an order passed by the Assessing Officer cannot be treated as prejudicial to the interests of revenue - AT
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Acts Income Tax
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