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    May 16, 2026   Case Laws Income Tax
    Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
    May 16, 2026   Case Laws Income Tax
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    May 16, 2026   Case Laws Benami Property
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    May 16, 2026   Case Laws Customs
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case Laws Customs
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    May 16, 2026   Case Laws Customs
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    May 16, 2026   Case Laws Customs
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    May 15, 2026   Notifications DGFT
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    May 15, 2026   Notifications Labour laws
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    May 15, 2026   Notifications IBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
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May 16, 2026   Case Laws Income Tax
Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
May 16, 2026   Case Laws Income Tax
Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
May 16, 2026   Case Laws Income Tax
TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
May 16, 2026   Case Laws Income Tax
Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
May 16, 2026   Case Laws Income Tax
Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
May 16, 2026   Case Laws Income Tax
Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
May 16, 2026   Case Laws Income Tax
Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
May 16, 2026   Case Laws Income Tax
Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
May 16, 2026   Case Laws Income Tax
Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
May 16, 2026   Case Laws Benami Property
Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
May 16, 2026   Case Laws Customs
Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
May 16, 2026   Case Laws Customs
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
May 16, 2026   Case Laws Customs
Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
May 16, 2026   Case Laws Customs
Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
May 16, 2026   Case Laws Companies Law
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
May 16, 2026   Case Laws Service Tax
Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
May 16, 2026   Case Laws Central Excise
Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
May 15, 2026   Notifications DGFT
Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
May 15, 2026   Notifications Labour laws
Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
May 15, 2026   Notifications IBC
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing director renewal.

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Customs

DTA clearance by SEZ - who is liable to pay duty - the goods got...

Discrepancies Found in SEZ Goods Examined in DTA; Importers Liable for Duties Under Law.

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Customs December 2, 2017 Case Laws AT
DTA clearance by SEZ - who is liable to pay duty - the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were found out, if that be so, the importer of the said goods from DTA is required to discharge the duty, if any, is the law as it is not the case of the Revenue that the importers were non-existent - AT
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Acts Income Tax
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