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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 ri...
    August 19, 2026   Case Laws Customs
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    August 19, 2026   Case Laws Customs
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    August 19, 2026   Case Laws Customs
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    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
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    August 19, 2026   Case Laws Money Laundering
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    August 19, 2026   Case Laws Central Excise
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    August 19, 2026   Case Laws Indian Laws
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    August 19, 2026   Case Laws Indian Laws
    Disciplinary inquiry delay requires demonstrable prejudice; charge memorandum survives where competent authority validly considered the disciplinary p...
    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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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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Service Tax

Renting of immovable property - Noida Authority - rents received...

Noida Authority Faces Service Tax Demand on Rents from Leasing Vacant Land for Industrial or Commercial Use.

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Service Tax September 9, 2014 Case Laws AT
Renting of immovable property - Noida Authority - rents received for allotment of plots of vacant land to various persons on lease basis for industrial or commercial purposes - demand for the normal period of limitation confirmed - AT
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Acts Income Tax
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