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    August 1, 2026   Case Laws Income Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
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    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge fa...
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    Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
    August 1, 2026   Case Laws Income Tax
    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
    August 1, 2026   Case Laws Income Tax
    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
    August 1, 2026   Case Laws Income Tax
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    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
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    August 1, 2026   Case Laws IBC
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    August 1, 2026   Case Laws IBC
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August 1, 2026   Case Laws Income Tax
Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
August 1, 2026   Case Laws Income Tax
Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
August 1, 2026   Case Laws Income Tax
General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
August 1, 2026   Case Laws Income Tax
Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
August 1, 2026   Case Laws Income Tax
Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
August 1, 2026   Case Laws Income Tax
Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
August 1, 2026   Case Laws Income Tax
Timeliness of Black Money Act notices: CBDT guideline breach invalidates delayed foreign asset assessment proceedings.
August 1, 2026   Case Laws Income Tax
CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
August 1, 2026   Case Laws Income Tax
Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
August 1, 2026   Case Laws Income Tax
Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
August 1, 2026   Case Laws Income Tax
Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
August 1, 2026   Case Laws Customs
Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
August 1, 2026   Case Laws Customs
Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
August 1, 2026   Case Laws Customs
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
August 1, 2026   Case Laws Customs
Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
August 1, 2026   Case Laws Customs
Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
August 1, 2026   Case Laws Companies Law
Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
August 1, 2026   Case Laws IBC
TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
August 1, 2026   Case Laws IBC
Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
August 1, 2026   Case Laws IBC
Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.

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VAT and Sales Tax

Disallowance - Certificates in "D" form - Mere omission to refer...

High Court Rules: Omissions in "D" Form Details Don't Justify Certificate Disallowance.

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VAT and Sales Tax April 16, 2016 Case Laws HC
Disallowance - Certificates in "D" form - Mere omission to refer to the purchase order or to fill in the date of issue of the form are not the valid grounds to discard the certificate - HC
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Acts Income Tax
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