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    September 10, 2026   Case Laws Customs
    Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
    September 10, 2026   Case Laws Customs
    Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
    September 10, 2026   Case Laws Customs
    Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
    September 10, 2026   Case Laws Customs
    Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclass...
    September 10, 2026   Case Laws Customs
    Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
    September 10, 2026   Case Laws Customs
    Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration...
    September 10, 2026   Case Laws SEBI
    Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
    September 10, 2026   Case Laws IBC
    Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
    September 10, 2026   Case Laws IBC
    Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's ...
    September 10, 2026   Case Laws Indian Laws
    Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
    September 10, 2026   Case Laws Indian Laws
    RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
    September 10, 2026   Case Laws Indian Laws
    Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
    September 9, 2026   Case Laws Income Tax
    Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
    September 9, 2026   Case Laws GST
    Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
    September 9, 2026   Case Laws GST
    Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
    September 9, 2026   Case Laws GST
    GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
    September 9, 2026   Case Laws GST
    Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
    September 9, 2026   Case Laws GST
    Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
    September 9, 2026   Case Laws GST
    Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
    September 9, 2026   Case Laws GST
    Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand pro...
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September 10, 2026   Case Laws Customs
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commencement.
September 10, 2026   Case Laws Customs
Prospective customs exemption amendments cannot govern pre-commencement imports, while provisional release remains subject to lawful conditions.
September 10, 2026   Case Laws Customs
Show-cause notice limits: courier penalties failed where new allegations, invalid KYC objections, and knowledge of prohibited exports were unproven.
September 10, 2026   Case Laws Customs
Automotive sensor classification follows objective characteristics and specific tariff entries, limiting residual classifications, unsupported reclassification, extended demands and IGST interest.
September 10, 2026   Case Laws Customs
Penalty proportionality in customs undervaluation reduced sanctions where the broker sought first check and lacked sole responsibility.
September 10, 2026   Case Laws Customs
Customs reclassification burden and certified electronic evidence protected declared naphtha classification and defeated alleged origin misdeclaration.
September 10, 2026   Case Laws SEBI
Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
September 10, 2026   Case Laws IBC
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proceedings.
September 10, 2026   Case Laws IBC
Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's initiation application.
September 10, 2026   Case Laws Indian Laws
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resolution.
September 10, 2026   Case Laws Indian Laws
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensions.
September 10, 2026   Case Laws Indian Laws
Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
September 9, 2026   Case Laws Income Tax
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
September 9, 2026   Case Laws GST
Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
September 9, 2026   Case Laws GST
Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
September 9, 2026   Case Laws GST
GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
September 9, 2026   Case Laws GST
Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
September 9, 2026   Case Laws GST
Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
September 9, 2026   Case Laws GST
Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
September 9, 2026   Case Laws GST
Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand proceedings.

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Amendment of section 92D. - TPA - maintenance and keeping of...

Section 92D TPA Amendment: New Documentation Rules for International Transactions and Group Entities u/s 286.

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Bill March 1, 2016 Act-Rules
Amendment of section 92D. - TPA - maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction. - the person being a constituent entity of an international group, referred to in section 286, shall also keep and maintain such information and document in respect of the international group as may be prescribed.
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