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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
    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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    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
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      Central Excise

      Charge of under-valuation - whether RDSO charges, which have...

      Under-Valuation Case: RDSO Testing Charges Excluded from Taxable Value if Goods Marketable Without Testing.

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      Central ExciseFebruary 23, 2016Case LawsAT
      Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable without testing done by RDSO, in that case, the testing /inspection charges are not includible in the assessable value - AT
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