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    August 27, 2026   Case Laws Money Laundering
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August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.
August 27, 2026   Case Laws Indian Laws
Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
August 27, 2026   Case Laws Income Tax
Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
August 26, 2026   Case Laws GST
Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
August 26, 2026   Case Laws GST
Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
August 26, 2026   Case Laws GST
Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
August 26, 2026   Case Laws Income Tax
GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
August 26, 2026   Case Laws Income Tax
Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penalty.
August 26, 2026   Case Laws Income Tax
Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
August 26, 2026   Case Laws Income Tax
Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
August 26, 2026   Case Laws Income Tax
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.
August 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
August 26, 2026   Case Laws Income Tax
Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
August 26, 2026   Case Laws Income Tax
Bogus-purchase additions require transaction-specific evidence; supplier deregistration and later non-compliance alone cannot displace documented purchases.
August 26, 2026   Case Laws Income Tax
Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
August 26, 2026   Case Laws Income Tax
TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
August 26, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.

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Central Excise

CENVAT credit - Education Cess and Secondary Higher Education...

CENVAT credit not allowed for Education and Secondary Higher Education Cess under Finance Acts 2004 and 2007 on customs duty.

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Central Excise February 9, 2018 Case Laws AT
CENVAT credit - Education Cess and Secondary Higher Education Cess paid under Section 94 of the Finance Act 2004 and Section 139 of the Finance Act, 2007, on the aggregate duty of customs levied under Sec.12 the Customs Act, 1962 can never be held to be admissible to credit which continued to be levied before and after 17.3.2012. - AT
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