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    July 20, 2026   Case Laws Income Tax
    Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
    July 20, 2026   Case Laws Income Tax
    Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
    July 20, 2026   Case Laws Income Tax
    Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
    July 20, 2026   Case Laws Income Tax
    Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participa...
    July 20, 2026   Case Laws Income Tax
    Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
    July 20, 2026   Case Laws Income Tax
    Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
    July 20, 2026   Case Laws Income Tax
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    Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case Laws Income Tax
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    July 20, 2026   Case Laws Customs
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    July 20, 2026   Case Laws Service Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case Laws Service Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
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July 20, 2026   Case Laws Income Tax
Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
July 20, 2026   Case Laws Income Tax
Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
July 20, 2026   Case Laws Income Tax
Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
July 20, 2026   Case Laws Income Tax
Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participation.
July 20, 2026   Case Laws Income Tax
Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
July 20, 2026   Case Laws Income Tax
Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
July 20, 2026   Case Laws Income Tax
Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
July 20, 2026   Case Laws Income Tax
Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
July 20, 2026   Case Laws Income Tax
Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
July 20, 2026   Case Laws Income Tax
Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
July 20, 2026   Case Laws Income Tax
Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
July 20, 2026   Case Laws Customs
Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
July 20, 2026   Case Laws Customs
Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
July 20, 2026   Case Laws Customs
Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
July 20, 2026   Case Laws SEBI
Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
July 20, 2026   Case Laws IBC
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
July 20, 2026   Case Laws IBC
CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
July 20, 2026   Case Laws Service Tax
Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
July 20, 2026   Case Laws Service Tax
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
July 20, 2026   Case Laws VAT / Sales Tax
High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.

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Central Excise

Demanding duty on scrap and waste generated - the metal which...

Court Rules Scrap Metal Not Subject to Duty; Deemed Non-Usable Waste in Production Process.

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Central Excise February 29, 2016 Case Laws AT
Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication of trolley line cannot be the said unusable waste and scrap as such. Therefore, the appellant is not liable to pay duty thereon. - AT
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Acts Income Tax
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