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    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
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    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
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    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    August 17, 2026   Case Laws GST
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    August 17, 2026   Case Laws GST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    August 17, 2026   Case Laws GST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    August 17, 2026   Case Laws GST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    August 17, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    August 17, 2026   Case Laws GST
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
    August 17, 2026   Case Laws GST
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    August 17, 2026   Case Laws GST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
    August 17, 2026   Case Laws Income Tax
    Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
    August 17, 2026   Case Laws Income Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
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August 18, 2026   Case Laws Customs
Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
August 18, 2026   Case Laws Customs
Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
August 18, 2026   Case Laws Customs
Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
August 18, 2026   Case Laws SEBI
Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
August 18, 2026   Case Laws Money Laundering
Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
August 17, 2026   Circulars Customs
SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
August 17, 2026   Circulars SEBI
Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
August 17, 2026   Circulars SEBI
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised compliance-officer requirements.
August 17, 2026   Case Laws GST
Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
August 17, 2026   Case Laws GST
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
August 17, 2026   Case Laws GST
GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
August 17, 2026   Case Laws GST
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
August 17, 2026   Case Laws GST
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
August 17, 2026   Case Laws GST
Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
August 17, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
August 17, 2026   Case Laws GST
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collection rules.
August 17, 2026   Case Laws GST
Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
August 17, 2026   Case Laws GST
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.
August 17, 2026   Case Laws Income Tax
Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
August 17, 2026   Case Laws Income Tax
Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.

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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 Tax September 8, 2014 Case Laws AT
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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