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    August 3, 2026   Case Laws Income Tax
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August 3, 2026   Case Laws Income Tax
Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
August 3, 2026   Case Laws Income Tax
Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
August 3, 2026   Case Laws Income Tax
Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
August 3, 2026   Case Laws Income Tax
Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
August 3, 2026   Case Laws Income Tax
Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
August 3, 2026   Case Laws Customs
Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
August 3, 2026   Case Laws Customs
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
August 3, 2026   Case Laws Customs
Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
August 3, 2026   Case Laws Customs
Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
August 3, 2026   Case Laws Customs
Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
August 3, 2026   Case Laws Customs
Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
August 3, 2026   Case Laws Customs
Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
August 3, 2026   Case Laws Companies Law
Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
August 3, 2026   Case Laws IBC
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
August 3, 2026   Case Laws FEMA
Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
August 3, 2026   Case Laws Money Laundering
Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
August 3, 2026   Case Laws Indian Laws
Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
August 3, 2026   Case Laws Indian Laws
Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
August 3, 2026   Case Laws Indian Laws
Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
August 1, 2026   Notifications Income Tax
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.

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VAT and Sales Tax

There should have been a specific finding recorded by the AO...

No penalty imposed as officer failed to record dealer's willful non-disclosure in turnover assessment.

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VAT and Sales Tax October 18, 2016 Case Laws HC
There should have been a specific finding recorded by the AO that the turnover that has escaped in the first and initial round of assessment, is the result of wilful non-disclosure or suppression by the dealer. There is no such finding recorded, No penalty - HC
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Acts Income Tax
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