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    July 10, 2026   Case LawsIncome Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case LawsIncome Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case LawsCustoms
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case LawsCustoms
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    July 10, 2026   Case LawsCompanies Law
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
    July 10, 2026   Case LawsSEBI
    Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
    July 10, 2026   Case LawsService Tax
    Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
    July 10, 2026   Case LawsService Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
    July 10, 2026   Case LawsService Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case LawsService Tax
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    July 10, 2026   Case LawsCentral Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case LawsCentral Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case LawsCentral Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 9, 2026   Case LawsGST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case LawsGST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case LawsGST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case LawsGST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case LawsGST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
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    July 10, 2026   Case Laws Income Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case Laws Income Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case Laws Customs
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case Laws Customs
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    July 10, 2026   Case Laws Companies Law
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
    July 10, 2026   Case Laws SEBI
    Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
    July 10, 2026   Case Laws Service Tax
    Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
    July 10, 2026   Case Laws Service Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.
    July 10, 2026   Case Laws Service Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case Laws Service Tax
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    July 10, 2026   Case Laws Central Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case Laws Central Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case Laws Central Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 9, 2026   Case Laws GST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case Laws GST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case Laws GST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case Laws GST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case Laws GST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside

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      Companies Law

      Respondent K.S. Raju wilfully disobeyed the order of CLB and...

      High Court Division Bench erred in allowing contempt appeal, overturning K.S. Raju's conviction for violating CLB order.

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      Companies LawFebruary 27, 2015Case LawsSC
      Respondent K.S. Raju wilfully disobeyed the order of CLB and breached the undertaking given to CLB, and thereby committed Contempt of Court subordinate to High Court as such the Division Bench of the High Court has erred in law in allowing the Contempt Appeal No. 3 of 2007 filed by K.S. Raju and setting aside his conviction and sentence. - SC
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