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    August 5, 2026   Case Laws Income Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
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August 5, 2026   Case Laws Income Tax
Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
August 5, 2026   Case Laws Income Tax
Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
August 5, 2026   Case Laws Income Tax
Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
August 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
August 5, 2026   Case Laws Income Tax
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
August 5, 2026   Case Laws Income Tax
Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
August 5, 2026   Case Laws Income Tax
Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
August 5, 2026   Case Laws Income Tax
Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
August 5, 2026   Case Laws Benami Property
Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
August 5, 2026   Case Laws Customs
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
August 5, 2026   Case Laws Customs
Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
August 5, 2026   Case Laws Customs
Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
August 5, 2026   Case Laws Customs
Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
August 5, 2026   Case Laws Customs
Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
August 5, 2026   Case Laws Customs
Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
August 5, 2026   Case Laws IBC
Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
August 5, 2026   Case Laws IBC
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration.
August 5, 2026   Case Laws IBC
Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
August 5, 2026   Case Laws Central Excise
Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
August 5, 2026   Case Laws Indian Laws
Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.

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Customs

Availment of fraudulent duty drawback claim - Fabrication and...

Fraudulent Duty Drawback Claims Case Exposes Revenue's Delay in Handwriting Verification Despite Clear Forgery Evidence.

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Customs November 13, 2015 Case Laws AT
Availment of fraudulent duty drawback claim - Fabrication and forging of documents - IThe case is full of flaws. It is not explained why for many years Revenue did not get the handwriting of the accused verified by the handwriting expert. This is especially so when Shri GS Kohli admittedly forged the signatures of all other agencies such as banks, steamer agents, RBI, DGFT etc - AT
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Acts Income Tax
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