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    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.
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    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.
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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      Service Tax

      Denial of refund claim - There is no time limit prescribed in...

      No Time Limit for Show-Cause Notice in Service Tax Refund Claims Allows Reassessment Anytime by Authorities.

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      Service TaxDecember 4, 2015Case LawsAT
      Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the absence of any time limit prescribed under the law, even at this stage, the original adjudicating authority can issue a fresh show-cause notice and consider the refund claim. - AT
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