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    April 27, 2026   Case Laws Income Tax
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    April 27, 2026   Case Laws Income Tax
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
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    April 27, 2026   Case Laws Customs
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    April 27, 2026   Case Laws Customs
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    April 27, 2026   Case Laws Customs
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    April 27, 2026   Case Laws Customs
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    April 27, 2026   Case Laws Money Laundering
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    April 27, 2026   Case Laws Central Excise
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    April 27, 2026   Case Laws Indian Laws
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April 27, 2026   Case Laws Income Tax
Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
April 27, 2026   Case Laws Income Tax
Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
April 27, 2026   Case Laws Income Tax
Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
April 27, 2026   Case Laws Income Tax
Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
April 27, 2026   Case Laws Income Tax
Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
April 27, 2026   Case Laws Income Tax
Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
April 27, 2026   Case Laws Income Tax
Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
April 27, 2026   Case Laws Income Tax
Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
April 27, 2026   Case Laws Income Tax
Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
April 27, 2026   Case Laws Customs
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
April 27, 2026   Case Laws Customs
Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
April 27, 2026   Case Laws Customs
Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
April 27, 2026   Case Laws Customs
Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
April 27, 2026   Case Laws Customs
Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
April 27, 2026   Case Laws IBC
CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
April 27, 2026   Case Laws Customs
Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
April 27, 2026   Case Laws Money Laundering
Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
April 27, 2026   Case Laws Central Excise
SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
April 27, 2026   Case Laws Indian Laws
Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
April 25, 2026   Case Laws GST
Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.

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Central Excise

Refund of excess duty - Valuation - If the discounts are given,...

Assessees Can Reclaim Excess Duty if Discounts Lower Valuation Under Central Excise Rules.

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Central Excise September 10, 2015 Case Laws AT
Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if assessee has paid back the excess duty to the customers, he would be entitled to the refund of the same. - AT
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Acts Income Tax
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