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    August 10, 2026   Case Laws Customs
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
    August 10, 2026   Case Laws Customs
    Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
    August 10, 2026   Case Laws Customs
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case Laws Customs
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    Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
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    PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
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    August 10, 2026   Case Laws Service Tax
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    August 10, 2026   Case Laws Indian Laws
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    August 10, 2026   Case Laws Indian Laws
    Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
    August 8, 2026   Circulars Customs
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    Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
    August 8, 2026   Circulars DGFT
    DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
    August 8, 2026   Case Laws GST
    Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
    August 8, 2026   Case Laws GST
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
    August 8, 2026   Case Laws GST
    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
    August 8, 2026   Case Laws GST
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    August 8, 2026   Case Laws GST
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
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August 10, 2026   Case Laws Customs
Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exemption.
August 10, 2026   Case Laws Customs
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary stage.
August 10, 2026   Case Laws Customs
Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
August 10, 2026   Case Laws Customs
Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
August 10, 2026   Case Laws Customs
Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
August 10, 2026   Case Laws Companies Law
Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
August 10, 2026   Case Laws SEBI
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
August 10, 2026   Case Laws Money Laundering
PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
August 10, 2026   Case Laws Money Laundering
PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.
August 10, 2026   Case Laws Service Tax
Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
August 10, 2026   Case Laws Indian Laws
Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
August 10, 2026   Case Laws Indian Laws
Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
August 8, 2026   Circulars Customs
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.
August 8, 2026   Circulars Customs
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence conditions.
August 8, 2026   Circulars DGFT
DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
August 8, 2026   Case Laws GST
Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
August 8, 2026   Case Laws GST
Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
August 8, 2026   Case Laws GST
GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
August 8, 2026   Case Laws GST
Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
August 8, 2026   Case Laws GST
Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.

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Income Tax

Addition on interest income on the basis of AIR data - once the...

Interest Income Taxable Once Credited and Tax Deducted, Even if Not Received by Individual.

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Income Tax January 25, 2016 Case Laws AT
Addition on interest income on the basis of AIR data - once the interest amount has been credited to the assessee and tax has been deducted by the payer, the assessee cannot take the plea of not offering the income on the ground that he has not actually received the same. - AT
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Acts Income Tax
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