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    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case Laws Customs
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case Laws Customs
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case Laws Customs
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
    July 17, 2026   Case Laws Companies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
    July 17, 2026   Case Laws IBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case Laws Money Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case Laws Money Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case Laws Service Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case Laws Service Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
    July 17, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
    July 17, 2026   Case Laws Indian Laws
    Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
    July 16, 2026   Case Laws GST
    Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
    July 16, 2026   Case Laws GST
    GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
    July 16, 2026   Case Laws GST
    Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
    July 16, 2026   Case Laws GST
    Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
    July 16, 2026   Case Laws GST
    Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
    July 16, 2026   Case Laws GST
    Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief...
    July 16, 2026   Case Laws GST
    E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.
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July 17, 2026   Case Laws Income Tax
Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
July 17, 2026   Case Laws Customs
Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
July 17, 2026   Case Laws Customs
Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
July 17, 2026   Case Laws Customs
Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
July 17, 2026   Case Laws Customs
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.
July 17, 2026   Case Laws Companies Law
Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
July 17, 2026   Case Laws IBC
Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
July 17, 2026   Case Laws Money Laundering
Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
July 17, 2026   Case Laws Money Laundering
Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
July 17, 2026   Case Laws Service Tax
Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
July 17, 2026   Case Laws Service Tax
Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
July 17, 2026   Case Laws VAT / Sales Tax
Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
July 17, 2026   Case Laws Indian Laws
Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
July 16, 2026   Case Laws GST
Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
July 16, 2026   Case Laws GST
GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
July 16, 2026   Case Laws GST
Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
July 16, 2026   Case Laws GST
Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
July 16, 2026   Case Laws GST
Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
July 16, 2026   Case Laws GST
Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief.
July 16, 2026   Case Laws GST
E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.

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Service Tax

CENVAT credit - rental services - Rule 2(l) of CCR, 2004 clearly...

CENVAT Credit Applies to Rental Services u/r 2(l) of CCR 2004 for Manufacturing Final Products.

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Service Tax November 23, 2016 Case Laws AT
CENVAT credit - rental services - Rule 2(l) of CCR, 2004 clearly mentions that the service utilised in or in relation to the manufacture of final products is eligible as an input service - AT
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Acts Income Tax
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