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    June 20, 2026   Case Laws Income Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case Laws Income Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case Laws Income Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case Laws Income Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case Laws Income Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case Laws Income Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
    June 20, 2026   Case Laws Income Tax
    SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
    June 20, 2026   Case Laws Customs
    Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
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    Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
    June 20, 2026   Case Laws Customs
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    June 20, 2026   Case Laws Customs
    Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
    June 20, 2026   Case Laws Customs
    Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
    June 20, 2026   Case Laws FEMA
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    June 20, 2026   Case Laws Money Laundering
    Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
    June 20, 2026   Case Laws Indian Laws
    Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
    June 19, 2026   Notifications Customs
    International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
    June 19, 2026   Notifications SEZ
    Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
    June 19, 2026   Notifications Companies Law
    Public Financial Institution status extended to the New Development Bank under the Companies Act, 2013.
    June 19, 2026   Circulars Customs
    DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
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June 20, 2026   Case Laws Income Tax
Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
June 20, 2026   Case Laws Income Tax
Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
June 20, 2026   Case Laws Income Tax
Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
June 20, 2026   Case Laws Income Tax
Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
June 20, 2026   Case Laws Income Tax
Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
June 20, 2026   Case Laws Income Tax
Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
June 20, 2026   Case Laws Income Tax
Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
June 20, 2026   Case Laws Income Tax
SEZ deduction and foreign tax credit disputes were mostly resolved for the assessee, with some items remanded for verification.
June 20, 2026   Case Laws Customs
Notice before auction of confiscated gold invalidates sale where appellate remedies remain open and redemption is later allowed.
June 20, 2026   Case Laws Customs
Bona fide reliance on authorised certificate defeats customs penalty for alleged false document use and concealment
June 20, 2026   Case Laws Customs
Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
June 20, 2026   Case Laws Customs
Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
June 20, 2026   Case Laws Customs
Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
June 20, 2026   Case Laws FEMA
Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
June 20, 2026   Case Laws Money Laundering
Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
June 20, 2026   Case Laws Indian Laws
Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
June 19, 2026   Notifications Customs
International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
June 19, 2026   Notifications SEZ
Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
June 19, 2026   Notifications Companies Law
Public Financial Institution status extended to the New Development Bank under the Companies Act, 2013.
June 19, 2026   Circulars Customs
DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.

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Central Excise

Though the return for April 2007 to June 2007 quarter was...

Late Filing for Q2 2007: Return Due July 10, Filed August 14, 2007-August 14 Considered Official Filing Date.

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Central Excise December 5, 2015 Case Laws AT
Though the return for April 2007 to June 2007 quarter was required to be filed on 10.07.2007 but the return was actually filed on 14.08.2007 and, therefore, prima facie, it is 14.08.2007 which would have to be treated as the relevant date- AT
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