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October 13, 2026   Case Laws Income Tax
Vivad Se Vishwas settlement scope excludes independent reassessment disputes, while unsupported bogus-purchase additions require disclosed transaction particulars.
October 13, 2026   Case Laws Income Tax
Functional comparability under TNMM requires transaction-specific FAR analysis before benchmarking business-support services provided to associated enterprises.
October 13, 2026   Case Laws Income Tax
Omitted specified-domestic-transaction rules invalidated transfer-pricing adjustments, while derivative losses and exempt-income expenditure limits remained sustainable.
October 13, 2026   Case Laws Income Tax
Advance pricing agreement methodology can guide benchmarking for non-covered years when functions, assets, risks and activities remain materially unchanged.
October 13, 2026   Case Laws Income Tax
MAT credit succession on amalgamation allows a transferee to claim available unutilised credit under a sanctioned scheme, subject to verification.
October 13, 2026   Case Laws Income Tax
Advertisement expenditure as brand-promotion service requires proof of an arrangement; adjustment deleted and other tax computations remanded.
October 13, 2026   Case Laws Income Tax
Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exemption.
October 13, 2026   Case Laws Income Tax
Notional interest on delayed trade receivables may be deleted when financial records verify the taxpayer is completely debt-free.
October 13, 2026   Case Laws Income Tax
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangements.
October 13, 2026   Case Laws Income Tax
Retracted search surrenders without corroboration cannot sustain undisclosed-income additions; no section 14A disallowance arises without exempt income.
October 13, 2026   Case Laws Income Tax
Charitable trust registration cancellation requires proof of non-genuine activities, while year-specific irregular receipts remain assessment matters.
October 13, 2026   Case Laws Benami Property
Benami cash routing through third-party bank accounts permits attachment of remaining balances and traceable converted funds.
October 13, 2026   Case Laws Customs
Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record.
October 13, 2026   Case Laws Customs
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer penalties.
October 13, 2026   Case Laws Customs
Customs reassessment acceptance preserves challenge rights where transaction value is rejected solely on unsupported NIDB data.
October 13, 2026   Case Laws Customs
Furnace re-lining refractories qualify as EPCG capital goods, securing zero-duty import benefits and eliminating related customs demands.
October 13, 2026   Case Laws Customs
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the radio tariff heading.
October 13, 2026   Case Laws Customs
Storage-server classification determines end-use Basic Customs Duty exemption for qualifying imported manufacturing inputs, subject to prescribed conditions.
October 13, 2026   Case Laws Customs
Customs classification of battery insulating tape distinguishes dedicated die-cut accumulator parts from general-use self-adhesive rolls.
October 13, 2026   Case Laws Companies Law
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaking.

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Customs

Levy of customs duty - reimport - Mere filing of the documents...

Appellant Liable for Customs Duty on Vessel Reimport Without Proper Bills of Entry; Must Include Repair and Insurance Costs.

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Customs December 26, 2017 Case Laws AT
Levy of customs duty - reimport - Mere filing of the documents at page 80 and 81 of the paper book does not exonerate the appellant from its duty liability without filing the Bills of Entry disclosing the value of the repair/renewal/modification and installation of machinery done to the vessel including freight and insurance charged incurred. - AT
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