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May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
May 30, 2026   Case Laws Customs
Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
May 30, 2026   Case Laws IBC
CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
May 30, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
May 30, 2026   Case Laws Indian Laws
Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
May 30, 2026   Case Laws Indian Laws
Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
May 29, 2026   Circulars GST - States
GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
May 29, 2026   Circulars GST - States
E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
May 29, 2026   Circulars Customs
Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
May 29, 2026   Case Laws GST
GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
May 29, 2026   Case Laws GST
Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.

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Central Excise

Whether reprinting of dial and change of strap on the duty paid...

Reprinting dials and changing straps on duty-paid watches are repair activities, not new manufacture.

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Central Excise March 28, 2014 Case Laws AT
Whether reprinting of dial and change of strap on the duty paid watches is a repair activity or the same amounts to manufacture of a new wrist watches - Held No - AT
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Acts Income Tax
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