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    October 31, 2026   Case Laws Income Tax
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October 31, 2026   Case Laws Income Tax
Revisionary jurisdiction requires demonstrable error and revenue prejudice; ESOP deductions and MAT adjustments need independent legal assessment.
October 31, 2026   Case Laws Income Tax
Surcharge computation for private discretionary trusts follows the applicable income-tax slab when maximum marginal rates apply.
October 31, 2026   Case Laws Income Tax
Mistake apparent from record permits correction of tax-free bond interest wrongly offered as taxable income, with refund consequences.
October 31, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment, consistent filters, and transaction-specific adjustments, while debt-free delayed receivables may not attract interest.
October 31, 2026   Case Laws Income Tax
Borrowed satisfaction invalidates reassessment when alleged escaped income differs from the share loss ultimately disallowed.
October 31, 2026   Case Laws Benami Property
Benami transaction proof through funding capacity, bank records and beneficial ownership evidence sustained attachment of agricultural land.
October 31, 2026   Case Laws Benami Property
Benami transaction proof requires a demonstrated nexus between consideration, alleged funding source, and intended beneficial ownership or allegations fail.
October 31, 2026   Case Laws Customs
Extended limitation failed where preferential-duty imports were cleared after examination without importer knowledge of certificate defects.
October 31, 2026   Case Laws Customs
Regional value content certification supports AIFTA tariff treatment for imported silver jewellery absent evidence challenging a genuine origin certificate.
October 31, 2026   Case Laws Customs
Service of Adjudication Orders Governs Customs Appeal Limitation and Uncorroborated Claims Cannot Support Gold Confiscation
October 31, 2026   Case Laws Customs
Statutory pre-deposit defects are curable, while Special Additional Duty recovery fails after foundational orders are reversed.
October 31, 2026   Case Laws Customs
Baggage Import Exclusion: Tribunal cannot hear confiscation and penalty appeals concerning gold articles carried by arriving passengers.
October 31, 2026   Case Laws Companies Law
SFIO investigation orders require demonstrable relevant circumstances; FIR quashing on settlement does not bar scrutiny of distinct fund-diversion allegations.
October 31, 2026   Case Laws Companies Law
Res judicata bars fresh share valuation challenges after compulsory buyout valuation attains finality in appellate proceedings.
October 31, 2026   Case Laws FEMA
FERA penalty appeals remain criminal proceedings after repeal, with FEMA saving provisions preserving liabilities and appellate remedies.
October 31, 2026   Case Laws Money Laundering
PMLA bail exception for women may apply where prolonged pre-trial custody continues and trial remains unlikely to conclude soon.
October 31, 2026   Case Laws Indian Laws
Disproportionate assets liability shifts the evidentiary burden to public servants once prosecution establishes substantial unexplained disparity.
October 30, 2026   Notes GST
Zero-rated turnover follows the export invoice and removal period, while actual export remains mandatory for refund entitlement.
October 30, 2026   Notes Income Tax
Reassessment objections require speaking disposal before scrutiny, barring inquiry notices until four weeks after service of rejection.
October 30, 2026   Notes GST
Ineligible input tax credit alone does not establish suppression; enhanced consequences require proof of intent to evade tax.

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Income Tax

Service of notice to proper person – Order u/s 143(2)- the c...

Court Rules Notice u/s 143(2) of Income Tax Act Properly Served; Assessee's Claim Dismissed as Strategy.

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Income Tax April 25, 2014 Case Laws HC
Service of notice to proper person – Order u/s 143(2)- the contention of the assessee that there was no proper service on the assessee can only be seen as an afterthought to wriggle out of the assessment proceedings - HC
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