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    May 26, 2026   Case Laws Income Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case Laws Customs
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case Laws Customs
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case Laws Customs
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
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    May 25, 2026   Case Laws GST
    Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
    May 25, 2026   Case Laws Income Tax
    Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
    May 25, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
    May 25, 2026   Case Laws Income Tax
    Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
    May 25, 2026   Case Laws Income Tax
    Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
    May 25, 2026   Case Laws Income Tax
    Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
    May 25, 2026   Case Laws Customs
    Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.
    May 25, 2026   Case Laws GST
    Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
    May 25, 2026   Case Laws GST
    GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
    May 25, 2026   Case Laws GST
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May 26, 2026   Case Laws Income Tax
Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
May 26, 2026   Case Laws Customs
Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
May 26, 2026   Case Laws Customs
Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
May 26, 2026   Case Laws Customs
Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.
May 26, 2026   Case Laws Indian Laws
Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
May 25, 2026   Notifications Customs
Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
May 25, 2026   Notifications Customs
Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
May 25, 2026   Circulars DGFT
TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
May 25, 2026   Circulars Customs
ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
May 25, 2026   Circulars DGFT
Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
May 25, 2026   Case Laws GST
Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
May 25, 2026   Case Laws Income Tax
Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
May 25, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
May 25, 2026   Case Laws Income Tax
Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
May 25, 2026   Case Laws Income Tax
Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
May 25, 2026   Case Laws Income Tax
Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
May 25, 2026   Case Laws Customs
Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.
May 25, 2026   Case Laws GST
Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
May 25, 2026   Case Laws GST
GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
May 25, 2026   Case Laws GST
Exemption for cotton seed oil cake used as cattle feed upheld; GST demand quashed and refund directed.

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Income Tax

Double deduction of expenses towards excise duty – effect of i...

Double Deduction of Excise Duty Expenses Challenged; Case Sent Back for Further Verification.

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Income Tax July 8, 2014 Case Laws AT
Double deduction of expenses towards excise duty – effect of increase of closing stock was neutralised by debiting to the P & L account - matter remanded back for verification - AT
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Acts Income Tax
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