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    August 24, 2026   Case Laws Income Tax
    Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
    August 24, 2026   Case Laws Income Tax
    Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
    August 24, 2026   Case Laws Income Tax
    Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
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    Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
    August 24, 2026   Case Laws Income Tax
    Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
    August 24, 2026   Case Laws Income Tax
    Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
    August 24, 2026   Case Laws Income Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
    August 24, 2026   Case Laws Income Tax
    Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
    August 24, 2026   Case Laws Income Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case Laws Customs
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    August 24, 2026   Case Laws Customs
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    August 24, 2026   Case Laws Customs
    Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
    August 24, 2026   Case Laws Customs
    Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilit...
    August 24, 2026   Case Laws Customs
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
    August 24, 2026   Case Laws Customs
    Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
    August 24, 2026   Case Laws Customs
    Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
    August 24, 2026   Case Laws Companies Law
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
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August 24, 2026   Case Laws Income Tax
Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
August 24, 2026   Case Laws Income Tax
Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
August 24, 2026   Case Laws Income Tax
Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
August 24, 2026   Case Laws Income Tax
Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
August 24, 2026   Case Laws Income Tax
Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
August 24, 2026   Case Laws Income Tax
Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
August 24, 2026   Case Laws Income Tax
Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
August 24, 2026   Case Laws Income Tax
Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motive.
August 24, 2026   Case Laws Income Tax
Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
August 24, 2026   Case Laws Income Tax
Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
August 24, 2026   Case Laws Income Tax
Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
August 24, 2026   Case Laws Income Tax
Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
August 24, 2026   Case Laws Customs
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantification.
August 24, 2026   Case Laws Customs
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
August 24, 2026   Case Laws Customs
Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
August 24, 2026   Case Laws Customs
Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilities.
August 24, 2026   Case Laws Customs
Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
August 24, 2026   Case Laws Customs
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase.
August 24, 2026   Case Laws Customs
Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
August 24, 2026   Case Laws Companies Law
Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.

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Central Excise

Whether excess paid duty can be adjusted against the short paid...

Excess Duty Adjustment Allowed Against Short Paid Duty in Provisional Assessment; Interest Applies on Remaining Shortfall.

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Central Excise September 12, 2016 Case Laws AT
Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty liability from the excess paid duty further amount is payable, the interest liability is required to be discharged for short payment of such duty - AT
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Acts Income Tax
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