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    April 10, 2026   Case Laws IBC
    Approved resolution plan binds distribution to dissenting financial creditors; Monitoring Committee cannot alter liquidation-value entitlement.
    April 10, 2026   Case Laws IBC
    Restoration after dismissal for default cannot bypass express limitation or inherent powers absent sufficient cause
    April 10, 2026   Case Laws Indian Laws
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    April 9, 2026   Case Laws Income Tax
    Clean slate theory does not erase tax dues arising during CIRP; tax assessment merits remain with statutory authorities.
    April 9, 2026   Notifications DGFT
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    April 9, 2026   Circulars SEBI
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    April 9, 2026   Circulars Customs
    SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.
    April 9, 2026   Circulars Customs
    SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.
    April 9, 2026   Case Laws GST
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    April 9, 2026   Case Laws GST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case Laws GST
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    April 9, 2026   Case Laws GST
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    April 9, 2026   Case Laws GST
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    April 9, 2026   Case Laws GST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case Laws GST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case Laws GST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case Laws Income Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
    April 9, 2026   Case Laws Income Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case Laws Income Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
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April 10, 2026   Case Laws IBC
Approved resolution plan binds distribution to dissenting financial creditors; Monitoring Committee cannot alter liquidation-value entitlement.
April 10, 2026   Case Laws IBC
Restoration after dismissal for default cannot bypass express limitation or inherent powers absent sufficient cause
April 10, 2026   Case Laws Indian Laws
Company arraignment is mandatory before vicarious liability can attach to directors in cheque dishonour prosecutions.
April 10, 2026   Case Laws Indian Laws
Security cheque under Negotiable Instruments law can be enforceable on default when tied to an existing loan liability.
April 9, 2026   Case Laws Income Tax
Clean slate theory does not erase tax dues arising during CIRP; tax assessment merits remain with statutory authorities.
April 9, 2026   Notifications DGFT
Certificates of Origin rules tightened as DGFT mandates authorised issuance and matching invoice numbers for automated verification.
April 9, 2026   Circulars SEBI
Lock-in of pledged shares streamlined through non-transferable depository tagging and issuer disclosures under the ICDR framework
April 9, 2026   Circulars Customs
SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.
April 9, 2026   Circulars Customs
SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.
April 9, 2026   Case Laws GST
GST detention proceedings require timely seizure action, ownership determination from documents, and allowance of advocate representation.
April 9, 2026   Case Laws GST
Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
April 9, 2026   Case Laws GST
Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
April 9, 2026   Case Laws GST
Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
April 9, 2026   Case Laws GST
Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
April 9, 2026   Case Laws GST
Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
April 9, 2026   Case Laws GST
Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
April 9, 2026   Case Laws GST
Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
April 9, 2026   Case Laws Income Tax
Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.
April 9, 2026   Case Laws Income Tax
Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
April 9, 2026   Case Laws Income Tax
Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.

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Income Tax

Addition made u/s. 43B - Customs duty liability - the entire...

Customs Duty Deduction Allowed u/s 43B for Liability Adjusted Against Export Obligation Before Tax Return Deadline.

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Income Tax March 25, 2017 Case Laws AT
Addition made u/s. 43B - Customs duty liability - the entire amount of customs duty liability has been adjusted against export obligation before the due date for filing return of income - claim of deduction allowed - AT
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