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    July 1, 2026   Case LawsIncome Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case LawsIncome Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case LawsIncome Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case LawsIncome Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case LawsIncome Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case LawsIncome Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case LawsIncome Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case LawsIncome Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case LawsCustoms
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case LawsCustoms
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case LawsCustoms
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case LawsCustoms
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
    July 1, 2026   Case LawsCustoms
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case LawsCustoms
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case LawsCompanies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case LawsIBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case LawsIBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case LawsMoney Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
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    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case Laws Income Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case Laws Income Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case Laws Income Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case Laws Income Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case Laws Income Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case Laws Customs
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case Laws IBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case Laws IBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.

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      Central Excise

      100% EOU - clandestine removal of raw materials - When the...

      EOU Raw Materials Found in Adjacent DTA Unit; No Customs Duty Demand as Goods Remain Within DTA Jurisdiction.

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      Central ExciseJuly 12, 2017Case LawsAT
      100% EOU - clandestine removal of raw materials - When the impugned goods not found at the EOU unit have, however, been subsequently found in their adjacent DTA unit, there cannot be any demand of customs duty on such goods.
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