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    July 4, 2026   Case LawsIncome Tax
    Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
    July 4, 2026   Case LawsIncome Tax
    MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
    July 4, 2026   Case LawsIncome Tax
    Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
    July 4, 2026   Case LawsIncome Tax
    Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
    July 4, 2026   Case LawsIncome Tax
    Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
    July 4, 2026   Case LawsIncome Tax
    Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
    July 4, 2026   Case LawsIncome Tax
    Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
    July 4, 2026   Case LawsIncome Tax
    Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
    July 4, 2026   Case LawsIncome Tax
    Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
    July 4, 2026   Case LawsIncome Tax
    Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
    July 4, 2026   Case LawsIncome Tax
    Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
    July 4, 2026   Case LawsIncome Tax
    Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
    July 4, 2026   Case LawsIncome Tax
    Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
    July 4, 2026   Case LawsCustoms
    Burden of proof for exotic wildlife smuggling failed without corroborative evidence, so confiscation and penalty were set aside
    July 4, 2026   Case LawsCustoms
    Essential character test: e-rickshaw parts without motor and battery could not be classified as CKD vehicles.
    July 4, 2026   Case LawsCustoms
    Conscious involvement required for export-fraud penalties; suspicion and uncorroborated evidence cannot sustain broker liability alone.
    July 4, 2026   Case LawsCustoms
    ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
    July 4, 2026   Case LawsCustoms
    Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
    July 4, 2026   Case LawsCompanies Law
    Interrogatories in oppression and mismanagement claims are allowed when tied to pleaded allegations and material facts.
    July 4, 2026   Case LawsCompanies Law
    Bona fide purchaser rights in liquidation upheld, as registered pre-winding-up plot sales survived RBI objection and fraudulent preference challenge.
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    July 4, 2026   Case Laws Income Tax
    Treaty rate limits dividend distribution tax on Swiss shareholder dividends; excess tax refund directed under applicable treaty
    July 4, 2026   Case Laws Income Tax
    MAT exclusion for SEZ income, section 14A cap and strict proof of SEZ deductions shaped liability outcomes.
    July 4, 2026   Case Laws Income Tax
    Consequential depreciation on non-compete fee upheld; TV serial production costs allowed, subscription revenue remanded for factual verification.
    July 4, 2026   Case Laws Income Tax
    Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
    July 4, 2026   Case Laws Income Tax
    Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
    July 4, 2026   Case Laws Income Tax
    Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
    July 4, 2026   Case Laws Income Tax
    Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
    July 4, 2026   Case Laws Income Tax
    Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
    July 4, 2026   Case Laws Income Tax
    Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
    July 4, 2026   Case Laws Income Tax
    Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
    July 4, 2026   Case Laws Income Tax
    Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
    July 4, 2026   Case Laws Income Tax
    Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
    July 4, 2026   Case Laws Income Tax
    Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
    July 4, 2026   Case Laws Customs
    Burden of proof for exotic wildlife smuggling failed without corroborative evidence, so confiscation and penalty were set aside
    July 4, 2026   Case Laws Customs
    Essential character test: e-rickshaw parts without motor and battery could not be classified as CKD vehicles.
    July 4, 2026   Case Laws Customs
    Conscious involvement required for export-fraud penalties; suspicion and uncorroborated evidence cannot sustain broker liability alone.
    July 4, 2026   Case Laws Customs
    ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
    July 4, 2026   Case Laws Customs
    Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
    July 4, 2026   Case Laws Companies Law
    Interrogatories in oppression and mismanagement claims are allowed when tied to pleaded allegations and material facts.
    July 4, 2026   Case Laws Companies Law
    Bona fide purchaser rights in liquidation upheld, as registered pre-winding-up plot sales survived RBI objection and fraudulent preference challenge.

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      Customs

      Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to...

      CHA Penalties u/s 112(a) Require More Than Lack of Diligence; Additional Factors Needed for Penal Action.

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      CustomsSeptember 19, 2017Case LawsAT
      Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences
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