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    October 8, 2026   Case Laws Income Tax
    Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
    October 8, 2026   Case Laws Income Tax
    Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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    Mandatory GST credit reversal on unsold completed units becomes deductible project cost when final allocation crystallises.
    October 8, 2026   Case Laws Income Tax
    Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
    October 8, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
    October 8, 2026   Case Laws Income Tax
    Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
    October 8, 2026   Case Laws Income Tax
    National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
    October 8, 2026   Case Laws Income Tax
    Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
    October 8, 2026   Case Laws Customs
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    October 8, 2026   Case Laws GST
    Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
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    GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
    October 8, 2026   Case Laws GST
    Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
    October 8, 2026   Case Laws GST
    Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
    October 8, 2026   Case Laws GST
    E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
    October 8, 2026   Case Laws GST
    Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
    October 8, 2026   Case Laws GST
    Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
    October 8, 2026   Case Laws Income Tax
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October 8, 2026   Case Laws Income Tax
Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
October 8, 2026   Case Laws Income Tax
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verification.
October 8, 2026   Case Laws Income Tax
Business set-up versus commencement determines deductibility, while appellate findings require consideration of contemporaneous operational evidence.
October 8, 2026   Case Laws Income Tax
Mandatory GST credit reversal on unsold completed units becomes deductible project cost when final allocation crystallises.
October 8, 2026   Case Laws Income Tax
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore supplies.
October 8, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
October 8, 2026   Case Laws Income Tax
Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
October 8, 2026   Case Laws Income Tax
National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
October 8, 2026   Case Laws Income Tax
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.
October 8, 2026   Case Laws Customs
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
October 8, 2026   Case Laws Customs
Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
October 8, 2026   Case Laws GST
Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
October 8, 2026   Case Laws GST
GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
October 8, 2026   Case Laws GST
Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
October 8, 2026   Case Laws GST
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal grounds.
October 8, 2026   Case Laws GST
E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
October 8, 2026   Case Laws GST
Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
October 8, 2026   Case Laws GST
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existing record.
October 8, 2026   Case Laws Income Tax
Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
October 8, 2026   Case Laws Income Tax
Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.

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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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