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    April 22, 2026   Case Laws Income Tax
    Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
    April 22, 2026   Case Laws Income Tax
    Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
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    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws IBC
    Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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April 22, 2026   Case Laws Income Tax
Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
April 22, 2026   Case Laws Income Tax
Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
April 22, 2026   Case Laws Income Tax
Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
April 22, 2026   Case Laws Income Tax
Composite property and stamp valuation disputes: residential portion qualifies for section 54, and DVO reference is required.
April 22, 2026   Case Laws Income Tax
Unabated assessments need year-specific incriminating material; loose notings and mere presumption cannot sustain property-sale additions.
April 22, 2026   Case Laws Income Tax
Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.
April 22, 2026   Case Laws Income Tax
ITBA upload of DRP directions starts limitation for final assessment; delayed orders are time-barred and quashed.
April 22, 2026   Case Laws Income Tax
Transfer pricing comparability adjustments turned on foreign exchange, customs duty, liability write-back and cash PLI methodology.
April 22, 2026   Case Laws Income Tax
Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
April 22, 2026   Case Laws Income Tax
Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
April 22, 2026   Case Laws Income Tax
Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
April 22, 2026   Case Laws Income Tax
Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
April 22, 2026   Case Laws Customs
RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 22, 2026   Case Laws IBC
Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.

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Central Excise

Valuation - what is paramount is that the value of the excisable...

Valuation of excisable goods must consider "transaction value" and "cash discounts" per Section 4 at removal time.

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Central Excise August 26, 2015 Case Laws SC
Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time of clearance of the goods from the appellant’s factory or depot as the case may be - “cash discount” has therefore to be taken into account in arriving at “price” even u/s 4 - SC
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Acts Income Tax
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