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    June 4, 2026   Case Laws Income Tax
    Related-party slump loss and compensation receipts taxed as revenue while own-fund interest claims and section 14A relief were upheld
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June 4, 2026   Case Laws Income Tax
Related-party slump loss and compensation receipts taxed as revenue while own-fund interest claims and section 14A relief were upheld
June 4, 2026   Case Laws Income Tax
Typographical error in employer TAN may be corrected to secure TDS credit where substantive entitlement exists.
June 4, 2026   Case Laws Income Tax
Cessation of liability under Section 41(1) fails where AOP funds are received personally and introduced as capital.
June 4, 2026   Case Laws Income Tax
Technical misdescription of deduction provision cannot defeat genuine donation relief where payment to an approved institution is otherwise eligible.
June 4, 2026   Case Laws Income Tax
Co-terminus appellate powers and mandatory reassessment notice govern remand and deletion of additions for lack of section 143(2) notice.
June 4, 2026   Case Laws Income Tax
Revenue-neutral timing of interest deduction under mercantile accounting defeats disallowance of genuine business expenditure.
June 4, 2026   Case Laws Income Tax
Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
June 4, 2026   Case Laws Income Tax
Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
June 4, 2026   Case Laws Income Tax
Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
June 4, 2026   Case Laws Benami Property
Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
June 4, 2026   Case Laws Benami Property
Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
June 4, 2026   Case Laws Customs
SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
June 4, 2026   Case Laws Customs
Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderate penalties.
June 4, 2026   Case Laws Customs
Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
June 4, 2026   Case Laws Customs
Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
June 4, 2026   Case Laws Customs
Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
June 4, 2026   Case Laws Customs
Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
June 4, 2026   Case Laws Customs
Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
June 4, 2026   Case Laws FEMA
Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
June 4, 2026   Case Laws Money Laundering
Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.

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Service Tax

So long as Sahara India TV Network is a part and parcel of...

Sahara India TV Network's discharge of service tax is lawful, not a misuse of CENVAT credit.

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Service Tax October 14, 2014 Case Laws AT
So long as Sahara India TV Network is a part and parcel of Sahara India Commercial Corporation Ltd. and they have received consideration for services rendered by the parent company and discharge service liability, the same cannot be said to be a wrong discharge of tax liability or misutilisation of cenvat credit. - AT
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