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    July 8, 2026   Case Laws Customs
    Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
    July 8, 2026   Case Laws Customs
    Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
    July 8, 2026   Case Laws Customs
    Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
    July 8, 2026   Case Laws Customs
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    July 8, 2026   Case Laws Customs
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    July 8, 2026   Case Laws Customs
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    July 8, 2026   Case Laws IBC
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    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
    July 8, 2026   Case Laws Service Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case Laws VAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case Laws VAT / Sales Tax
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    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case Laws GST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case Laws GST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case Laws GST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
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July 8, 2026   Case Laws Customs
Customs penalty moderation and official-capacity liability upheld where officer conduct was treated as factual, not legal, error.
July 8, 2026   Case Laws Customs
Royalty includibility in customs valuation rejected where royalty was not a condition of sale of imported goods.
July 8, 2026   Case Laws Customs
Retracted statements and unreliable panchnama evidence cannot sustain export diversion allegations when cross-examination is denied
July 8, 2026   Case Laws Customs
Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
July 8, 2026   Case Laws Customs
Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
July 8, 2026   Case Laws Customs
EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
July 8, 2026   Case Laws IBC
Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
July 8, 2026   Case Laws Money Laundering
Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
July 8, 2026   Case Laws Money Laundering
PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
July 8, 2026   Case Laws Service Tax
Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
July 8, 2026   Case Laws Service Tax
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
July 8, 2026   Case Laws Service Tax
Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
July 8, 2026   Case Laws VAT / Sales Tax
Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
July 8, 2026   Case Laws VAT / Sales Tax
Exemption for soya flour denied as it fell outside cereal and pulse flour categories
July 8, 2026   Case Laws VAT / Sales Tax
Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
July 8, 2026   Case Laws Indian Laws
Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
July 7, 2026   Case Laws GST
Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
July 7, 2026   Case Laws GST
Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
July 7, 2026   Case Laws GST
CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
July 7, 2026   Case Laws Income Tax
Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims

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Income Tax

Penalty 271(1)(c) - Whether or not a person has acted bona fide...

Good Faith and Mindset Key in Assessing Penalty 271(1)(c); Challenges in Proving Intent Impact Outcomes.

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Income Tax February 26, 2015 Case Laws AT
Penalty 271(1)(c) - Whether or not a person has acted bona fide reflects the state of his mind in respect of his conduct, and, therefore, the assessee has his inherent limitations in establishing this aspect of the manner. - AT
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Acts Income Tax
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