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    July 7, 2026   Case Laws Income Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case Laws Income Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case Laws Income Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
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    July 7, 2026   Case Laws Customs
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    July 7, 2026   Case Laws Customs
    Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
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    Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
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    July 7, 2026   Case Laws IBC
    Registered sub-lease security interest required revised plan distribution, while lender claims over allotted units were limited to unsold inventory.
    July 6, 2026   Notifications Customs
    Origin rules for India-UK trade preferences set detailed criteria, proof, verification, and data-sharing safeguards for goods.
    July 6, 2026   Notifications Income Tax
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July 7, 2026   Case Laws Income Tax
DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
July 7, 2026   Case Laws Income Tax
Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
July 7, 2026   Case Laws Income Tax
Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
July 7, 2026   Case Laws Income Tax
Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
July 7, 2026   Case Laws Income Tax
Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
July 7, 2026   Case Laws Income Tax
Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
July 7, 2026   Case Laws Income Tax
Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
July 7, 2026   Case Laws Customs
Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.
July 7, 2026   Case Laws Customs
Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
July 7, 2026   Case Laws Customs
Customs classification of aircraft generators under CTH 8501 upheld; broker penalty failed absent proof of connivance.
July 7, 2026   Case Laws Customs
Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
July 7, 2026   Case Laws Customs
Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
July 7, 2026   Case Laws Customs
Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
July 7, 2026   Case Laws Companies Law
Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
July 7, 2026   Case Laws Companies Law
Fraudulent transaction unwindings under oppression law: consent is not an absolute bar when illegality is pleaded
July 7, 2026   Case Laws IBC
Res judicata barred a repeated personal guarantor insolvency petition filed to obtain interim moratorium and delay recovery.
July 7, 2026   Case Laws IBC
Mutual set-off in liquidation limited to the same counterparty; cross-group claims cannot reduce a corporate debtor's estate.
July 7, 2026   Case Laws IBC
Registered sub-lease security interest required revised plan distribution, while lender claims over allotted units were limited to unsold inventory.
July 6, 2026   Notifications Customs
Origin rules for India-UK trade preferences set detailed criteria, proof, verification, and data-sharing safeguards for goods.
July 6, 2026   Notifications Income Tax
TDS exemption on aircraft lease rent paid to IFSC units, subject to prescribed declaration and reporting conditions.

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Customs

Classification of goods - un-alloyed or non alloy steel -...

Un-alloyed steel classified under Chapter 72.13, qualifies for customs exemption benefits. Review resolved classification debate.

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Customs February 20, 2014 Case Laws AT
Classification of goods - un-alloyed or non alloy steel - classifiable under Chapter 72.28 or under Ch. 72.13 - benefit of exemption allowed - AT
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Acts Income Tax
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