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    October 29, 2026   Case Laws Income Tax
    Inter-bank transfers from disclosed salary income are not unexplained money; rental income retains the statutory standard deduction.
    October 29, 2026   Case Laws Income Tax
    GST turnover reconciliation prevents gross-profit additions where duplicate reporting, rather than off-book sales, explains the reported turnover diff...
    October 29, 2026   Case Laws Income Tax
    Reasonable cause for delayed compliance with tax notices can preclude penalties where reassessment concludes after substantive replies.
    October 29, 2026   Case Laws Income Tax
    Mandatory limitation for final assessments runs from electronic directions under the special statutory timeline, overriding general assessment time li...
    October 29, 2026   Case Laws Income Tax
    Compensatory land allotment requires verification before deemed-property income taxation and under-reporting penalty can be sustained.
    October 29, 2026   Case Laws Income Tax
    Managing director performance commission qualifies as deductible remuneration where it reflects services, salary taxation, declared dividends, and con...
    October 29, 2026   Case Laws Income Tax
    Commercial exploitation of leasehold rights makes sub-letting receipts business income where ancillary services form part of the arrangement.
    October 29, 2026   Case Laws Income Tax
    Concealment penalty on estimated bogus-purchase additions is unsustainable where the disallowance rests solely on an ad hoc basis.
    October 29, 2026   Case Laws Customs
    DFIA classification of liquid glucose follows its immediate starch input, preserving duty-free import benefit and defeating recovery claims.
    October 29, 2026   Case Laws Customs
    Customs Broker licence restrictions: authorised import clearance and officer-controlled licence debits negated alleged regulatory breaches.
    October 29, 2026   Case Laws Customs
    Export transaction value remains unreduced by overseas agency commission; excess commission reduces eligible export incentives only.
    October 29, 2026   Case Laws IBC
    Waiver of agreed tribunal composition binds parties who participate without timely objection and pursue counterclaims in arbitration proceedings.
    October 29, 2026   Case Laws IBC
    Fraudulent prospectus claims during insolvency must benefit creditors collectively, requiring recovery through the insolvency framework rather than in...
    October 29, 2026   Case Laws IBC
    Commercial wisdom permits a fresh Form G after plan failure; later claim assignments do not invalidate voting.
    October 29, 2026   Case Laws IBC
    Liquidation estate receivables allow recovery of unpaid business-purchase consideration from the purchaser and controlling directors who controlled th...
    October 29, 2026   Case Laws Money Laundering
    Arrest under anti-money-laundering law requires fresh incriminating material after cooperative summons examination; otherwise arrest power cannot be u...
    October 29, 2026   Case Laws Money Laundering
    Supply of relied-upon PMLA documents requires fair-trial safeguards, while blanket Investigating Officer attendance needs specific procedural justific...
    October 29, 2026   Case Laws Money Laundering
    PMLA arrest safeguards require justification where examination is abandoned, making arrest vulnerable to judicial review.
    October 29, 2026   Case Laws Money Laundering
    Unsubstantiated advertising receipts can constitute proceeds of crime, allowing attachment of equivalent property when direct proceeds are unavailable...
    October 29, 2026   Case Laws Service Tax
    VCES declarations require material falsity, while later investigations cannot restart service-tax limitation or justify extended recovery.
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October 29, 2026   Case Laws Income Tax
Inter-bank transfers from disclosed salary income are not unexplained money; rental income retains the statutory standard deduction.
October 29, 2026   Case Laws Income Tax
GST turnover reconciliation prevents gross-profit additions where duplicate reporting, rather than off-book sales, explains the reported turnover difference.
October 29, 2026   Case Laws Income Tax
Reasonable cause for delayed compliance with tax notices can preclude penalties where reassessment concludes after substantive replies.
October 29, 2026   Case Laws Income Tax
Mandatory limitation for final assessments runs from electronic directions under the special statutory timeline, overriding general assessment time limits.
October 29, 2026   Case Laws Income Tax
Compensatory land allotment requires verification before deemed-property income taxation and under-reporting penalty can be sustained.
October 29, 2026   Case Laws Income Tax
Managing director performance commission qualifies as deductible remuneration where it reflects services, salary taxation, declared dividends, and consistent prior allowance.
October 29, 2026   Case Laws Income Tax
Commercial exploitation of leasehold rights makes sub-letting receipts business income where ancillary services form part of the arrangement.
October 29, 2026   Case Laws Income Tax
Concealment penalty on estimated bogus-purchase additions is unsustainable where the disallowance rests solely on an ad hoc basis.
October 29, 2026   Case Laws Customs
DFIA classification of liquid glucose follows its immediate starch input, preserving duty-free import benefit and defeating recovery claims.
October 29, 2026   Case Laws Customs
Customs Broker licence restrictions: authorised import clearance and officer-controlled licence debits negated alleged regulatory breaches.
October 29, 2026   Case Laws Customs
Export transaction value remains unreduced by overseas agency commission; excess commission reduces eligible export incentives only.
October 29, 2026   Case Laws IBC
Waiver of agreed tribunal composition binds parties who participate without timely objection and pursue counterclaims in arbitration proceedings.
October 29, 2026   Case Laws IBC
Fraudulent prospectus claims during insolvency must benefit creditors collectively, requiring recovery through the insolvency framework rather than individual litigation.
October 29, 2026   Case Laws IBC
Commercial wisdom permits a fresh Form G after plan failure; later claim assignments do not invalidate voting.
October 29, 2026   Case Laws IBC
Liquidation estate receivables allow recovery of unpaid business-purchase consideration from the purchaser and controlling directors who controlled the business.
October 29, 2026   Case Laws Money Laundering
Arrest under anti-money-laundering law requires fresh incriminating material after cooperative summons examination; otherwise arrest power cannot be used.
October 29, 2026   Case Laws Money Laundering
Supply of relied-upon PMLA documents requires fair-trial safeguards, while blanket Investigating Officer attendance needs specific procedural justification.
October 29, 2026   Case Laws Money Laundering
PMLA arrest safeguards require justification where examination is abandoned, making arrest vulnerable to judicial review.
October 29, 2026   Case Laws Money Laundering
Unsubstantiated advertising receipts can constitute proceeds of crime, allowing attachment of equivalent property when direct proceeds are unavailable.
October 29, 2026   Case Laws Service Tax
VCES declarations require material falsity, while later investigations cannot restart service-tax limitation or justify extended recovery.

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Strategy for audits in 2017-18 consequent to GST - Audit by...

Audits Continue for 2016-17 and Earlier Periods Amid GST Transition to Ensure Consistent Oversight and Compliance.

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GST July 21, 2017 Circulars
Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period - Circular
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