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    July 18, 2026   Case Laws Income Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
    July 18, 2026   Case Laws Income Tax
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    July 18, 2026   Case Laws Customs
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    July 18, 2026   Case Laws Customs
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    July 18, 2026   Case Laws IBC
    Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
    July 18, 2026   Case Laws Money Laundering
    Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
    July 18, 2026   Case Laws VAT / Sales Tax
    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
    July 17, 2026   Notifications Customs
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    July 17, 2026   Notifications Income Tax
    Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
    July 17, 2026   Notifications Income Tax
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    July 17, 2026   Notifications Income Tax
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    July 17, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   Notifications Central Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   Notifications Central Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 17, 2026   Notifications Customs
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    July 17, 2026   Circulars DGFT
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    July 17, 2026   Circulars Customs
    Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.

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      Customs

      Valuation of import of H. Acid and Bita Napthol on High Seas...

      Authorities Confirm Duty Demand and Penalty for H. Acid and Bita Napthol Imports; Extended Limitation Period Invoked.

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      CustomsFebruary 18, 2016Case LawsAT
      Valuation of import of H. Acid and Bita Napthol on High Seas Sales basis - Subsequent to clearance M/s ACCIL collected the debit note amount from four of the importers - Demand of duty confirmed with penalty invoking extended period of limitation - AT
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