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    May 29, 2026   Case Laws Income Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case Laws Income Tax
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    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
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    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
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    May 29, 2026   Case Laws IBC
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    May 29, 2026   Case Laws IBC
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    May 29, 2026   Case Laws IBC
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    May 29, 2026   Case Laws IBC
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
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May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
May 29, 2026   Case Laws Income Tax
Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
May 29, 2026   Case Laws Income Tax
Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
May 29, 2026   Case Laws Income Tax
Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
May 29, 2026   Case Laws Income Tax
Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
May 29, 2026   Case Laws Customs
Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
May 29, 2026   Case Laws Customs
Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
May 29, 2026   Case Laws Customs
Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
May 29, 2026   Case Laws Customs
Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
May 29, 2026   Case Laws Customs
Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
May 29, 2026   Case Laws Customs
Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
May 29, 2026   Case Laws Customs
Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
May 29, 2026   Case Laws IBC
Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
May 29, 2026   Case Laws IBC
Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
May 29, 2026   Case Laws IBC
Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
May 29, 2026   Case Laws IBC
Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
May 29, 2026   Case Laws IBC
Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.

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Central Excise

CENVAT credit - Capital goods - the Railway siding was laid down...

Pre-stressed cement sleepers used in railway sidings deemed Cenvatable, eligible for CENVAT credit under Central Excise rules.

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Central Excise January 18, 2018 Case Laws AT
CENVAT credit - Capital goods - the Railway siding was laid down from the factory premises up to the Railway station, which is necessary for inward transportation of the inputs and outward transportation of their final product - the pre-stressed cement sleepers are Cenvatable items - AT
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Acts Income Tax
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