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    April 20, 2026   Case Laws Income Tax
    Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
    April 20, 2026   Case Laws Income Tax
    Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
    April 20, 2026   Case Laws Income Tax
    Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
    April 20, 2026   Case Laws Customs
    IGST classification and limitation: residual entry demand fails where self-assessment was not challenged and suppression was not proved.
    April 20, 2026   Case Laws Customs
    High Seas Sale of Technical Grade Urea through State Trading Enterprise did not justify confiscation or penalty.
    April 20, 2026   Case Laws Customs
    Repeated default and statutory adjournment limits justified dismissal for non-prosecution under tribunal procedure rules.
    April 20, 2026   Case Laws IBC
    Fraudulent CIRP allegations need specific material; Section 65 cannot reopen admitted debt and default findings.
    April 20, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency claim where wage dues remain under labour and court proceedings.
    April 20, 2026   Case Laws IBC
    Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
    April 20, 2026   Case Laws IBC
    Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
    April 20, 2026   Case Laws Money Laundering
    Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.
    April 20, 2026   Case Laws Service Tax
    Composite works contract taxability and binding prior decision in assessee's own case led to service tax demand being set aside.
    April 20, 2026   Case Laws Service Tax
    Unjust enrichment and works contract taxability defeated refund claims; refund proceedings cannot reopen unchallenged self-assessments.
    April 18, 2026   Circulars Customs
    CCSP approval suspended immediately, while existing cargo may still be cleared after due process.
    April 18, 2026   Circulars Customs
    E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics
    April 18, 2026   Notifications DGFT
    Grade-wise export controls on baryte tightened as Grade A and B move to restricted status; Grade CDW stays free.
    April 18, 2026   Notifications DGFT
    Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.
    April 18, 2026   Notifications SEBI
    Fit and proper criteria tightened for intermediaries, with new disclosure, hearing, replacement, and divestment requirements.
    April 18, 2026   Case Laws GST
    GST transit detention upheld where false e-way bill declaration and defective delivery challan justified penalty.
    April 18, 2026   Case Laws GST
    Natural justice in ITC mismatch disputes requires consideration of reconciliation material before disallowance can be sustained.
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April 20, 2026   Case Laws Income Tax
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible income.
April 20, 2026   Case Laws Income Tax
Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
April 20, 2026   Case Laws Income Tax
Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
April 20, 2026   Case Laws Customs
IGST classification and limitation: residual entry demand fails where self-assessment was not challenged and suppression was not proved.
April 20, 2026   Case Laws Customs
High Seas Sale of Technical Grade Urea through State Trading Enterprise did not justify confiscation or penalty.
April 20, 2026   Case Laws Customs
Repeated default and statutory adjournment limits justified dismissal for non-prosecution under tribunal procedure rules.
April 20, 2026   Case Laws IBC
Fraudulent CIRP allegations need specific material; Section 65 cannot reopen admitted debt and default findings.
April 20, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim where wage dues remain under labour and court proceedings.
April 20, 2026   Case Laws IBC
Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
April 20, 2026   Case Laws IBC
Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
April 20, 2026   Case Laws Money Laundering
Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.
April 20, 2026   Case Laws Service Tax
Composite works contract taxability and binding prior decision in assessee's own case led to service tax demand being set aside.
April 20, 2026   Case Laws Service Tax
Unjust enrichment and works contract taxability defeated refund claims; refund proceedings cannot reopen unchallenged self-assessments.
April 18, 2026   Circulars Customs
CCSP approval suspended immediately, while existing cargo may still be cleared after due process.
April 18, 2026   Circulars Customs
E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics
April 18, 2026   Notifications DGFT
Grade-wise export controls on baryte tightened as Grade A and B move to restricted status; Grade CDW stays free.
April 18, 2026   Notifications DGFT
Export logistics relief expanded to Egypt and Jordan, extending destination coverage under the RELIEF scheme.
April 18, 2026   Notifications SEBI
Fit and proper criteria tightened for intermediaries, with new disclosure, hearing, replacement, and divestment requirements.
April 18, 2026   Case Laws GST
GST transit detention upheld where false e-way bill declaration and defective delivery challan justified penalty.
April 18, 2026   Case Laws GST
Natural justice in ITC mismatch disputes requires consideration of reconciliation material before disallowance can be sustained.

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Service Tax

Nature of activity of repair and maintenance of the equipments...

Repairing and maintaining equipment for reuse isn't manufacturing; Cenvat Credit allowed for service tax on related services.

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Service Tax February 1, 2016 Case Laws AAR
Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR
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Acts Income Tax
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