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    August 7, 2026   Case Laws Income Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case Laws Income Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    August 7, 2026   Case Laws Income Tax
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    August 7, 2026   Case Laws Income Tax
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    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
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    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
    August 7, 2026   Case Laws Benami Property
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    August 7, 2026   Case Laws Customs
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    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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August 7, 2026   Case Laws Income Tax
Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
August 7, 2026   Case Laws Income Tax
Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
August 7, 2026   Case Laws Income Tax
Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
August 7, 2026   Case Laws Income Tax
Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
August 7, 2026   Case Laws Income Tax
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
August 7, 2026   Case Laws Income Tax
Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
August 7, 2026   Case Laws Income Tax
Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
August 7, 2026   Case Laws Income Tax
Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
August 7, 2026   Case Laws Income Tax
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubts.
August 7, 2026   Case Laws Benami Property
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
August 7, 2026   Case Laws Customs
Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
August 7, 2026   Case Laws Customs
Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
August 7, 2026   Case Laws Customs
Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
August 7, 2026   Case Laws Customs
Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
August 7, 2026   Case Laws Customs
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
August 7, 2026   Case Laws Customs
Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
August 7, 2026   Case Laws Customs
Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
August 7, 2026   Case Laws Customs
Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
August 7, 2026   Case Laws IBC
Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
August 7, 2026   Case Laws IBC
Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal intervention.

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Central Excise

Reversal of cenvat credit - removal of capital goods after use -...

Refund Granted for Wrongly Paid CENVAT Credit After 10 Years of Capital Goods Use u/r 3(5) Proviso.

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Central Excise September 23, 2015 Case Laws AT
Reversal of cenvat credit - removal of capital goods after use - the case of the Appellant was covered under the second proviso to Rule 3(5) and not under Rule 3(5A) of CENVAT Credit Rules, 2004 -after 10 years of use of the capital goods, the amount of credit required to be reversed becomes zero - refund, of amount paid wrongly, allowed - AT
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Acts Income Tax
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