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April 25, 2026   Case Laws Customs
Plastic wall panels and sheets classified under Heading 3921, not builders' ware, due to their essential decorative character.
April 25, 2026   Case Laws IBC
IBC cannot replace execution: Section 7 based on a money decree was treated as misuse of insolvency process.
April 25, 2026   Case Laws IBC
Interim moratorium under the IBC starts on registration of a Section 95 petition, regardless of notice to the secured creditor.
April 25, 2026   Case Laws Money Laundering
PMLA provisional attachment upheld on circumstantial evidence, equivalent-value property attachment, and valid single-member adjudication.
April 25, 2026   Case Laws Service Tax
Transfer of right to use goods in equipment hiring excluded service tax where effective control passed to customers.
April 24, 2026   Circulars GST - States
GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
April 24, 2026   Circulars Customs
Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
April 24, 2026   Case Laws GST
Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
April 24, 2026   Case Laws GST
Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
April 24, 2026   Case Laws GST
Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.

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Income Tax

Addition u/s 69 - unless it is first established beyond doubt...

High Court Rules Section 69 Unjustified Without Proof of Unrecorded Investments in Taxpayer's Books. No Explanation Required.

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Income Tax March 21, 2017 Case Laws HC
Addition u/s 69 - unless it is first established beyond doubt that there is an investment which is not recorded by the Assessee in its books, no occasion to explain about the nature and source of the investment can arise - The invocation of Section 69 of the Act before establishing investment not recorded in its books of Account, is not justified - HC
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Acts Income Tax
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