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    June 23, 2026   Case Laws Income Tax
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    June 23, 2026   Case Laws Income Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case Laws Income Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case Laws Income Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
    June 23, 2026   Case Laws Income Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition surviv...
    June 23, 2026   Case Laws Income Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case Laws Income Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case Laws Income Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case Laws Income Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    June 23, 2026   Case Laws Income Tax
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    June 23, 2026   Case Laws Income Tax
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    June 23, 2026   Case Laws Income Tax
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    June 23, 2026   Case Laws Income Tax
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    June 23, 2026   Case Laws Income Tax
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    June 23, 2026   Case Laws Customs
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
    June 23, 2026   Case Laws Customs
    Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
    June 23, 2026   Case Laws Service Tax
    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    June 23, 2026   Case Laws Central Excise
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    June 23, 2026   Case Laws Indian Laws
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    June 23, 2026   Case Laws Income Tax
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
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June 23, 2026   Case Laws Income Tax
Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
June 23, 2026   Case Laws Income Tax
Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
June 23, 2026   Case Laws Income Tax
Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
June 23, 2026   Case Laws Income Tax
Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.
June 23, 2026   Case Laws Income Tax
Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition survived.
June 23, 2026   Case Laws Income Tax
Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
June 23, 2026   Case Laws Income Tax
Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
June 23, 2026   Case Laws Income Tax
Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
June 23, 2026   Case Laws Income Tax
ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
June 23, 2026   Case Laws Income Tax
Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
June 23, 2026   Case Laws Income Tax
Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
June 23, 2026   Case Laws Income Tax
Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
June 23, 2026   Case Laws Income Tax
DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
June 23, 2026   Case Laws Income Tax
Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
June 23, 2026   Case Laws Customs
Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
June 23, 2026   Case Laws Customs
Customs seizure validity turns on contemporaneous material; goods stayed seized, but the vehicle was ordered released conditionally.
June 23, 2026   Case Laws Service Tax
Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
June 23, 2026   Case Laws Central Excise
Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
June 23, 2026   Case Laws Indian Laws
Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
June 23, 2026   Case Laws Income Tax
Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.

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Customs

Anti-dumping duty on imports of Acrylic Fibre, originating in or...

Anti-Dumping Duty Imposed on Acrylic Fiber Imports from Korea and Thailand for Five Years.

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Customs June 1, 2015 Notifications
Anti-dumping duty on imports of Acrylic Fibre, originating in or exported from Korea RP and Thailand imposed for a period of five years. - Notification
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Acts Income Tax
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