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    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
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    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case Laws Customs
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    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case Laws Customs
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
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    August 17, 2026   Case Laws Indian Laws
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    August 14, 2026   Notifications Companies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
    August 14, 2026   Case Laws GST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case Laws GST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...
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August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
August 17, 2026   Case Laws Customs
Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
August 17, 2026   Case Laws Customs
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
August 17, 2026   Case Laws Companies Law
Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
August 17, 2026   Case Laws SEBI
Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
August 17, 2026   Case Laws Service Tax
Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
August 17, 2026   Case Laws Service Tax
Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
August 17, 2026   Case Laws Service Tax
Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
August 17, 2026   Case Laws Central Excise
Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
August 17, 2026   Case Laws Indian Laws
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
August 17, 2026   Case Laws Indian Laws
Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
August 14, 2026   Notifications Companies Law
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
August 14, 2026   Case Laws GST
Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
August 14, 2026   Case Laws GST
Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.

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Central Excise

Conviction under Section 11 of the Prevention of Corruption Act,...

Conviction Upheld u/s 11 of Prevention of Corruption Act for Accepting Gratification Via Vehicle Donation to Trust.

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Central Excise September 9, 2014 Case Laws HC
Conviction under Section 11 of the Prevention of Corruption Act, 1988 - Acceptance of gratification - Vehicle was donated by the assessee to Zami Memorial Charitable Trust made in the name of mother of the accused/appellant - awarding of sentence of 6(six) months which is the minimum sentence prescribed under Section 11 of Prevention of Corruption Act, 1988 would have met the ends of justice. - HC
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Acts Income Tax
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