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    August 14, 2026   Case Laws Income Tax
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    August 13, 2026   Circulars GST - States
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August 14, 2026   Case Laws Income Tax
Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
August 14, 2026   Case Laws Income Tax
Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
August 14, 2026   Case Laws Income Tax
Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
August 14, 2026   Case Laws Income Tax
Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
August 14, 2026   Case Laws Income Tax
Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
August 14, 2026   Case Laws Income Tax
Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
August 14, 2026   Case Laws Income Tax
COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
August 14, 2026   Case Laws Income Tax
Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
August 14, 2026   Case Laws Income Tax
Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
August 14, 2026   Case Laws Customs
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
August 14, 2026   Case Laws Customs
Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
August 14, 2026   Case Laws Customs
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
August 14, 2026   Case Laws Customs
Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
August 14, 2026   Case Laws SEBI
Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
August 14, 2026   Case Laws IBC
GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
August 14, 2026   Case Laws IBC
Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
August 14, 2026   Case Laws IBC
Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
August 14, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
August 13, 2026   Circulars SEBI
Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
August 13, 2026   Circulars GST - States
GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.

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Customs

Retraction of statement - Retraction was an afterthought. Had...

Carrier's Statement Retraction Deemed Afterthought; Coercion Allegations u/s 108 Require Magistrate Complaint.

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Customs February 19, 2014 Case Laws HC
Retraction of statement - Retraction was an afterthought. Had the Carrier given the statement under Section 108 of the Act under coercion he would have made complaint before the Chief Judicial Magistrate. - HC
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Acts Income Tax
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