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    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case Laws Income Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
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    July 28, 2026   Case Laws Income Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
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    July 28, 2026   Case Laws Customs
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
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    July 28, 2026   Case Laws Money Laundering
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    July 27, 2026   Case Laws GST
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    July 27, 2026   Case Laws GST
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    July 27, 2026   Case Laws GST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case Laws GST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    July 27, 2026   Case Laws Income Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case Laws Income Tax
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July 28, 2026   Case Laws Income Tax
Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
July 28, 2026   Case Laws Income Tax
Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
July 28, 2026   Case Laws Income Tax
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported adjustments failed.
July 28, 2026   Case Laws Income Tax
Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
July 28, 2026   Case Laws Income Tax
Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
July 28, 2026   Case Laws Income Tax
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual business use.
July 28, 2026   Case Laws Income Tax
Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
July 28, 2026   Case Laws Customs
Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
July 28, 2026   Case Laws Customs
Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
July 28, 2026   Case Laws IBC
Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
July 28, 2026   Case Laws IBC
Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
July 28, 2026   Case Laws Money Laundering
Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
July 28, 2026   Case Laws Money Laundering
Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
July 28, 2026   Case Laws Service Tax
Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
July 27, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
July 27, 2026   Case Laws GST
Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
July 27, 2026   Case Laws GST
Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
July 27, 2026   Case Laws GST
GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.
July 27, 2026   Case Laws Income Tax
Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
July 27, 2026   Case Laws Income Tax
Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.

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Customs

The appellant who is the second purchaser, bought the car from...

Appellant's Good Faith Purchase Confirmed; No Penalty Imposed; Duty Demand Set Aside by Commissioner.

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Customs January 25, 2016 Case Laws AT
The appellant who is the second purchaser, bought the car from the first purchaser i.e. M/s. HFCL after a year or so, was not at all aware of the mischief played by the importer. His bonafides are confirmed by the Commissioner, who did not impose any penalty on him - demand of duty set aside - AT
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Acts Income Tax
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