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    October 24, 2026   Case Laws Income Tax
    Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
    October 24, 2026   Case Laws Income Tax
    Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
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    Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
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    Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
    October 24, 2026   Case Laws Income Tax
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    October 24, 2026   Case Laws Income Tax
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    Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor condi...
    October 24, 2026   Case Laws Customs
    Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
    October 24, 2026   Case Laws Customs
    Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
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    October 24, 2026   Case Laws Money Laundering
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    October 24, 2026   Case Laws Service Tax
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    Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
    October 23, 2026   Notes Customs
    Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
    October 23, 2026   Notes Customs
    Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
    October 23, 2026   Notes GST
    Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
    October 23, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditio...
    October 23, 2026   Circulars SEBI
    Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
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October 24, 2026   Case Laws Income Tax
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related addition.
October 24, 2026   Case Laws Income Tax
Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
October 24, 2026   Case Laws Income Tax
Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
October 24, 2026   Case Laws Income Tax
Carried-forward scientific research losses remain examinable at set-off, allowing actual expenditure despite forfeited weighted deduction.
October 24, 2026   Case Laws Income Tax
India-Mauritius treaty benefit for mutual fund redemption gains requires verification of commercial substance before capital-gains relief is granted.
October 24, 2026   Case Laws Income Tax
Foreign tax credit compliance supports treaty relief for United States taxes paid on salary and interest income.
October 24, 2026   Case Laws Income Tax
Related-party transaction filters exclude key managerial remuneration, enabling inclusion of qualifying software development service comparables.
October 24, 2026   Case Laws Income Tax
Rupee-denominated non-convertible debentures qualify as debt instruments, supporting concessional interest-tax treatment when statutory investor conditions are met.
October 24, 2026   Case Laws Customs
Written acceptance of customs reassessment does not bar valuation challenges; undisclosed NIDB data cannot alone support enhancement.
October 24, 2026   Case Laws Customs
Boiler-specific support structures qualify as boiler parts, not steel structures or prefabricated buildings, despite CKD importation.
October 24, 2026   Case Laws Companies Law
Company-property summons overcome res judicata objections, while flawed e-bidding requires a fresh process to protect creditors.
October 24, 2026   Case Laws Money Laundering
PMLA bail safeguards permit release where foundational proof of criminal property and knowing involvement is absent.
October 24, 2026   Case Laws Money Laundering
Right to speedy trial supports bail in money-laundering proceedings when predicate-offence charges and trials remain unresolved.
October 24, 2026   Case Laws Service Tax
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalidate demands.
October 24, 2026   Case Laws VAT / Sales Tax
Mandatory package declarations apply to pre-packed telecom devices despite retained title, while Magistrate proceedings preserve available defences.
October 23, 2026   Notes Customs
Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
October 23, 2026   Notes Customs
Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
October 23, 2026   Notes GST
Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
October 23, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditions.
October 23, 2026   Circulars SEBI
Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.

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Home › Highlights › Customs › 2015 › June, 2015 › This
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Customs

Denial of refund claim - unjust enrichment clause shall not...

Unjust Enrichment Clause Not Applicable for Customs Refunds on Provisional Assessments Finalized Before July 13, 2006.

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Customs June 20, 2015 Case Laws AT
Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT
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