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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
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    July 31, 2026   Case Laws Income Tax
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    July 31, 2026   Case Laws Income Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
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    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
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    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
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    July 31, 2026   Case Laws Central Excise
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    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
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    July 30, 2026   Circulars SEBI
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      Central Excise

      Clandestine manufacture and removal of Aluminum Alloy ingots...

      Court Dismisses Demand in Aluminum and Zinc Alloy Case Due to Lack of Corroborative Evidence.

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      Central ExciseJanuary 29, 2016Case LawsAT
      Clandestine manufacture and removal of Aluminum Alloy ingots and Zinc Alloy ingots - the whole case is built up on data contained in the pen drive and certain statements of persons - it is necessary for the Revenue to support their interpretation by clear corroborative evidences and not by inferences and assumptions. - demand set aside - AT
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