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    June 11, 2026   Case Laws Customs
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    June 11, 2026   Case Laws IBC
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    June 10, 2026   Circulars Customs
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    June 10, 2026   Circulars Income Tax
    Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
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    June 10, 2026   Case Laws GST
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    June 10, 2026   Case Laws GST
    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
    June 10, 2026   Case Laws GST
    Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
    June 10, 2026   Case Laws GST
    Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
    June 10, 2026   Case Laws GST
    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    June 10, 2026   Case Laws Income Tax
    Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
    June 10, 2026   Case Laws Income Tax
    Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
    June 10, 2026   Case Laws Income Tax
    Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
    June 10, 2026   Case Laws Income Tax
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    June 10, 2026   Case Laws Customs
    Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
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June 11, 2026   Case Laws Customs
Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
June 11, 2026   Case Laws IBC
IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
June 11, 2026   Case Laws IBC
Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
June 11, 2026   Case Laws Indian Laws
Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
June 10, 2026   Case Laws GST
GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
June 10, 2026   Case Laws GST
Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
June 10, 2026   Circulars Customs
System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling.
June 10, 2026   Circulars Customs
Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
June 10, 2026   Circulars Income Tax
Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
June 10, 2026   Circulars FEMA
NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
June 10, 2026   Case Laws GST
Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
June 10, 2026   Case Laws GST
Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
June 10, 2026   Case Laws GST
Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
June 10, 2026   Case Laws GST
Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
June 10, 2026   Case Laws GST
Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
June 10, 2026   Case Laws Income Tax
Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
June 10, 2026   Case Laws Income Tax
Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
June 10, 2026   Case Laws Income Tax
Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
June 10, 2026   Case Laws Income Tax
Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
June 10, 2026   Case Laws Customs
Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.

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Income Tax

Penalty under section 271(1)(c) - disallowance of capital...

Penalty Confirmed for Lack of Details on R&D Capital Expenditure u/s 271(1)(c.

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Income Tax February 27, 2015 Case Laws HC
Penalty under section 271(1)(c) - disallowance of capital expenditure of Research and Development - The facts material to the computation were not produced - levy of penalty confirmed - HC
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Acts Income Tax
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