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    August 1, 2026   Case Laws Income Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case Laws Income Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
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    August 1, 2026   Case Laws Income Tax
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    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
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    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
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    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
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    August 1, 2026   Case Laws IBC
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      Central Excise

      CENVAT Credit - duty paying documents in the name of sister...

      CENVAT Credit Allowed Despite Duty Documents Named for Sister Concern M/s. J.J. Polyplast, Daman, Without Invoices Issued.

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      Central ExciseOctober 21, 2015Case LawsAT
      CENVAT Credit - duty paying documents in the name of sister concern - Bill of Entry was in the name of M/s. J.J. Polyplast, Daman who had surrendered the registration and they have not issued the invoices - credit allowed - AT
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