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October 28, 2026   Case Laws Customs
Statutory appeal restoration preserves a party's first merits hearing when technical procedural errors prevented appellate review.
October 28, 2026   Case Laws IBC
Resolution Professional claim admission does not acknowledge debt or revive limitation for personal guarantor insolvency applications.
October 28, 2026   Case Laws Money Laundering
Potential accused's right to appeal FIR-registration directions restored where investigation orders may prejudice later legal challenges.
October 28, 2026   Case Laws Income Tax
Corporate guarantee pricing requires arm's-length benchmarking, while non-resident sales commission escapes withholding where untaxed in India.
October 28, 2026   Case Laws Income Tax
Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment orders.
October 28, 2026   Case Laws Income Tax
Reasonable limitation for TCS-default orders prevents indefinite proceedings where no statutory time limit applied to non-collection of tax.
October 28, 2026   Case Laws Income Tax
Business-loss set-off requires verifiable tax computation and consideration of precedents before income and liability are recomputed.
October 28, 2026   Case Laws Income Tax
Genuine cash payments in unorganised liquor trade escaped section 40A(3) disallowance after their business necessity was explained.
October 28, 2026   Case Laws Customs
Finality of unchallenged remand orders bars reopening concluded export valuation findings when re-determination complies with applicable valuation rules.
October 28, 2026   Case Laws Customs
Customs classification of integrated chassis assemblies confirms their treatment as switch parts eligible for concessional basic duty.
October 28, 2026   Case Laws Money Laundering
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed.
October 28, 2026   Case Laws Money Laundering
FIR registration on Enforcement Directorate information disclosing cognizable corruption offences cannot await a further police preliminary enquiry.
October 28, 2026   Case Laws Service Tax
Service by affixation starts appeal limitation, and delays beyond the statutory condonable period remain time-barred.
October 27, 2026   Notifications Customs
Anti-dumping duty on Titanium Dioxide imports from China PR applies with producer-specific rates and commercial invoice certification requirements.
October 27, 2026   Notifications Customs
Anti-dumping duty on titanium dioxide imports from China PR is rescinded, while prior actions and omissions remain protected.
October 27, 2026   Circulars DGFT
Export factoring support now uses IEC identification, sets filing timelines, and permits limited concurrent interest-subvention claims.
October 27, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.
October 27, 2026   Case Laws GST
Timely Electronic Cash Ledger credit preserves amnesty relief despite later DRC-03A appropriation formalities for tax deposited within prescribed time.
October 27, 2026   Case Laws GST
GST on government-hired hotel accommodation requires operator registration, with tax payable separately by the hiring department beyond rent.
October 27, 2026   Case Laws GST
Provisional ITC reversal does not establish self-assessed GST liability, preventing refund rejection solely during a pending investigation.

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Income Tax

Validity of proceedings u/s. 153C - As the jurisdiction for...

Section 153C Limits AO's Power: No Extensive Investigations or Unjustified Disallowances in Tax Assessments.

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Income Tax October 17, 2015 Case Laws AT
Validity of proceedings u/s. 153C - As the jurisdiction for completion of assessment u/s. 153C is limited, AO cannot make roving enquiries or routine disallowances which are not warranted otherwise - AT
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