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    July 11, 2026   Case Laws Benami Property
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    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
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July 11, 2026   Case Laws Benami Property
Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
July 11, 2026   Case Laws Customs
Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
July 11, 2026   Case Laws Customs
Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
July 11, 2026   Case Laws Customs
Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
July 11, 2026   Case Laws Customs
Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
July 11, 2026   Case Laws IBC
Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
July 11, 2026   Case Laws IBC
Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
July 11, 2026   Case Laws FEMA
Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
July 11, 2026   Case Laws FEMA
FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
July 11, 2026   Case Laws Money Laundering
PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
July 11, 2026   Case Laws Service Tax
Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
July 11, 2026   Case Laws Indian Laws
Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
July 11, 2026   Case Laws Indian Laws
Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
July 11, 2026   Case Laws Indian Laws
Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
July 11, 2026   Case Laws Indian Laws
Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
July 11, 2026   Case Laws Indian Laws
Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
July 10, 2026   Notifications SEBI
Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
July 10, 2026   Notifications Customs
Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
July 10, 2026   Notifications Customs
BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
July 10, 2026   Notifications Customs
BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset date.

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Income Tax

Since the operating profit to cost margin of the appellant at...

Court Removes Adjustment on Business Support Services Transaction; Profit Margin Exceeds Comparable Companies.

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Income Tax December 23, 2015 Case Laws AT
Since the operating profit to cost margin of the appellant at 9.26% is higher than the operating profit to cost ratio of the comparable companies at 6.30%, the adjustment made by the AO/TPO/DRP, in relation to international transaction of provision of business support services, is deleted - AT
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