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    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
    August 1, 2026   Case Laws Income Tax
    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
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    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Money Laundering
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    July 31, 2026   Notifications Income Tax
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    July 31, 2026   Circulars Customs
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    July 31, 2026   Circulars Customs
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.

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      Income Tax

      The Assessing Officer, instead of complying with the provisions...

      Reassessment u/ss 147/148 deemed illegal for search cases; should have followed Section 153C.

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      Income TaxDecember 25, 2015Case LawsAT
      The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143(3), r.w.s. 147 of the Income tax Act, 1961 is illegal, arbitrary and without any jurisdiction - AT
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