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    September 11, 2026   Case Laws Income Tax
    Third-party seized records require corroboration, while Rule 8D cannot increase minimum alternate tax book profit.
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    Target Plus Scheme broad nexus allows grouped input linkage, while absent intent defeats extended customs limitation and penalties.
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    September 10, 2026   Circulars Customs
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    September 10, 2026   Circulars Customs
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September 11, 2026   Case Laws Income Tax
Third-party seized records require corroboration, while Rule 8D cannot increase minimum alternate tax book profit.
September 11, 2026   Case Laws Customs
Unauthorised gold import restrictions classify goods as prohibited, attracting the enhanced customs penalty regime despite citation defects.
September 11, 2026   Case Laws Customs
Target Plus Scheme broad nexus allows grouped input linkage, while absent intent defeats extended customs limitation and penalties.
September 11, 2026   Case Laws Customs
Conditional aircraft duty exemptions fail when commercial charter operations lack required regulatory authorisation, triggering confiscation, duty recovery and penalties.
September 11, 2026   Case Laws Customs
Statutory penalty ceiling under cargo handling regulations restricts sanctions to the prescribed maximum for customs-area cargo operators.
September 11, 2026   Case Laws Customs
Prospective import-policy amendments cannot impose new Actual User registration conditions on earlier warehoused newsprint imports.
September 11, 2026   Case Laws Customs
Social Welfare Surcharge exemption follows when imported PET coke receives basic customs duty exemption through MEIS duty credit scrips.
September 11, 2026   Case Laws IBC
Without-prejudice insolvency deposits cannot replace adjudication of debt, default, and maintainability in Section 7 proceedings.
September 11, 2026   Case Laws IBC
Resolution applicant death does not automatically justify liquidation; viable plan implementation and pending CIRP withdrawal require consideration.
September 11, 2026   Case Laws IBC
Clean slate protection in liquidation preserves Section 32A immunity, while statutory waivers require recourse to relevant authorities.
September 11, 2026   Case Laws FEMA
Equivalent-asset seizure under FEMA covers continuing undisclosed foreign exchange holdings despite retrospective-application and residential-status objections.
September 11, 2026   Case Laws Money Laundering
Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining activities.
September 11, 2026   Case Laws Money Laundering
Provisional attachment of alleged crime proceeds continues where inflated share-sale gains may reflect layered bribe funds.
September 11, 2026   Case Laws Indian Laws
Leasehold land transfers for approved SEZ units qualify for fiscal incentives despite execution before implementing legislation.
September 11, 2026   Case Laws Indian Laws
GST reimbursement for ongoing works survives tender rates limited to taxes applicable at bidding, despite conflicting pre-bid clarifications.
September 10, 2026   Circulars Customs
Standard deficiency memo format mandated for Section 74 drawback claims to ensure uniform, transparent and timely processing.
September 10, 2026   Circulars Customs
Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
September 10, 2026   Circulars Customs
Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
September 10, 2026   Circulars Customs
Import container scanning exclusions remove routine screening for empty imports and international transshipment cargo unless intelligence prompts examination.
September 10, 2026   Circulars Customs
Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.

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Income Tax

Rejecting of claim of loss - ad-hoc estimation of income - AO is...

Assessing Officer Can Add Income if Evidence Lacking, But Must Avoid Multiple Additions on Same Account.

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Income Tax August 12, 2017 Case Laws AT
Rejecting of claim of loss - ad-hoc estimation of income - AO is allowed to make additions for want of evidences and the same should be fair and reasonable. - AO should avoid multiple additions on any account.
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