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    June 2, 2026   Case Laws Income Tax
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June 2, 2026   Case Laws Income Tax
Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
June 2, 2026   Case Laws Income Tax
Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
June 2, 2026   Case Laws Income Tax
Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
June 2, 2026   Case Laws Income Tax
Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
June 2, 2026   Case Laws Income Tax
Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
June 2, 2026   Case Laws Income Tax
Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
June 2, 2026   Case Laws Income Tax
Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
June 2, 2026   Case Laws Income Tax
Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
June 2, 2026   Case Laws Income Tax
Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
June 2, 2026   Case Laws Customs
Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
June 2, 2026   Case Laws Customs
Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
June 2, 2026   Case Laws IBC
Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
June 2, 2026   Case Laws IBC
Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
June 2, 2026   Case Laws IBC
Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional upheld.
June 2, 2026   Case Laws IBC
Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.
June 2, 2026   Case Laws IBC
Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.
June 2, 2026   Case Laws IBC
E-filing limitation under IBC counts from the filing date itself, even after office hours, and delay was condoned.
June 2, 2026   Case Laws IBC
Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
June 2, 2026   Case Laws Money Laundering
PMLA bail and Article 21 balance led to release after prolonged custody and no realistic early trial.
June 2, 2026   Case Laws Service Tax
Residential complex service does not cover separately contracted villas with common amenities and gated layout features.

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Customs

Penalty under Section 112(a) of the Customs Act, 1962 - The...

Importer Penalized u/s 112(a) of Customs Act for Not Filing Bill of Entry; DRI's Assessment Criticized.

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Customs July 28, 2015 Case Laws AT
Penalty under Section 112(a) of the Customs Act, 1962 - The importer never filed any Bill of Entry declaring the value and other particulars of the goods. Hence it is absurd for the DRI to have ventured to such an exercise. Surprisingly, this absurdity was sustained by learned Commissioner in the impugned order - AT
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Acts Income Tax
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