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July 10, 2026   Case Laws Income Tax
Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
July 10, 2026   Case Laws Income Tax
Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
July 10, 2026   Case Laws Income Tax
Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
July 10, 2026   Case Laws Income Tax
Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
July 10, 2026   Case Laws Income Tax
Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
July 10, 2026   Case Laws Customs
Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
July 10, 2026   Case Laws Customs
Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
July 10, 2026   Case Laws Companies Law
SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
July 10, 2026   Case Laws SEBI
Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
July 10, 2026   Case Laws Service Tax
Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
July 10, 2026   Case Laws Service Tax
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.
July 10, 2026   Case Laws Service Tax
Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
July 10, 2026   Case Laws Service Tax
Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
July 10, 2026   Case Laws Central Excise
Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
July 10, 2026   Case Laws Central Excise
Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
July 10, 2026   Case Laws Central Excise
Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
July 9, 2026   Case Laws GST
Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
July 9, 2026   Case Laws GST
Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
July 9, 2026   Case Laws GST
IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
July 9, 2026   Case Laws GST
Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders

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Customs

By virtue of para 2.17 of the hand book of procedures under...

Second-hand goods restricted under Foreign Trade Policy, except capital goods; defective shafts classified as non-restricted.

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Customs April 16, 2016 Case Laws AT
By virtue of para 2.17 of the hand book of procedures under Foreign Trade Policy, all second hand goods except second hand capital goods, are only restricted - Defective shafts are not restricted goods - AT
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Acts Income Tax
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