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    August 19, 2026   Case LawsIncome Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
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    August 18, 2026   NotificationsIncome Tax
    Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.
    August 18, 2026   NotificationsCustoms
    Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.
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    August 19, 2026   Case Laws Income Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
    August 19, 2026   Case Laws Income Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case Laws Customs
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case Laws Customs
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.
    August 19, 2026   Case Laws Customs
    Delayed customs refund interest starts after the refund-application period, with an enhanced rate for prolonged Revenue inaction.
    August 19, 2026   Case Laws Customs
    Special Additional Duty refund limitation cannot curtail substantive refund rights through subordinate legislation without statutory authority.
    August 19, 2026   Case Laws Customs
    Toy parts classification permits concessional customs duty treatment where imported components lack the essential character of complete ride-on toys.
    August 19, 2026   Case Laws Customs
    Customs transaction value rejection requires Rule 12 procedure despite importer consent to reassessment of imported scrap values.
    August 19, 2026   Case Laws Companies Law
    Tribunal intervention in requisitioned meetings requires proven impracticability, despite independent statutory remedies for members to convene them.
    August 19, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom permits reconsideration and rejection of a resolution plan before adjudicatory approval.
    August 19, 2026   Case Laws IBC
    Earnest money forfeiture in liquidation schemes fails where the proponent withdraws after its proposal is not accepted.
    August 19, 2026   Case Laws Money Laundering
    Money-laundering bail conditions prevailed where prima facie betting-account evidence, flight risk and progressing charges outweighed prolonged custody.
    August 19, 2026   Case Laws Money Laundering
    Third-party property attachment requires proof of a money trail or equivalent-value liability, not alleged control alone.
    August 19, 2026   Case Laws Money Laundering
    Interim release of frozen funds permitted for verified salaries and statutory dues, subject to safeguards protecting attached assets.
    August 19, 2026   Case Laws Central Excise
    Interest on refundable revenue deposits runs from deposit date, while blanket enhanced interest awards require case-specific justification.
    August 19, 2026   Case Laws Indian Laws
    NDPS bail safeguards for foreign nationals require statutory compliance, verified sureties and proportionate measures to prevent absconding.
    August 19, 2026   Case Laws Indian Laws
    Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary proposal.
    August 18, 2026   Notifications Income Tax
    Foreign asset disclosure valuation rules set eligibility, electronic payment procedures, and conditional immunity for qualifying small taxpayers.
    August 18, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised with effect from 15 August 2026.

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      Home› Highlights › Income Tax › 2014 › September, 2014 › This
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      Income Tax

      Neither the freight nor the inspection charges are paid by the...

      Appellant Company Exempt from Section 194C and 195 of Income Tax Act Due to No Payments Made in India.

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      Income TaxSeptember 8, 2014Case LawsAT
      Neither the freight nor the inspection charges are paid by the appellant company for any services rendered by these company in India, and nor the payments are made to these parties in India, and therefore, by no imagination either the provisions of section 194C or section 195 are applicable - AT
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