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    September 23, 2026   Case Laws Income Tax
    Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
    September 23, 2026   Case Laws Income Tax
    Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
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    Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
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    September 23, 2026   Case Laws Customs
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    September 23, 2026   Case Laws Customs
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    September 23, 2026   Case Laws Customs
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    September 23, 2026   Case Laws Money Laundering
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    September 23, 2026   Case Laws Money Laundering
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    September 23, 2026   Case Laws Indian Laws
    TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
    September 23, 2026   Case Laws Indian Laws
    Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
    September 22, 2026   Notifications SEZ
    Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
    September 22, 2026   Circulars IBC
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    September 22, 2026   Circulars Customs
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September 23, 2026   Case Laws Income Tax
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie link.
September 23, 2026   Case Laws Income Tax
Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
September 23, 2026   Case Laws Income Tax
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial additions.
September 23, 2026   Case Laws Income Tax
Documentary substantiation determined tuition and rent claims, while unrefuted seized electronic loan entries supported unexplained-investment addition.
September 23, 2026   Case Laws Income Tax
Damaged inventory valuation at lower cost or net realisable value supported deletion of stock revaluation and cash-deposit additions.
September 23, 2026   Case Laws Customs
Reverse burden for notified gold requires reasonable belief and permits documentary proof of domestic provenance.
September 23, 2026   Case Laws Customs
Customs tariff classification follows material composition and vehicle-specific use, restricting preferential treatment and supporting duty consequences.
September 23, 2026   Case Laws Customs
End-use customs concessions require qualifying manufacture, making scrapped imported cells subject to full duty reversal with interest.
September 23, 2026   Case Laws Customs
Woven textile label classification places specially processed garment-label rolls under the textile-label heading, enabling concessional IGST treatment.
September 23, 2026   Case Laws Customs
Specific drug-rate entry governs qualifying bulk drug imports despite chemical classification under general chemical chapters.
September 23, 2026   Case Laws Customs
Specific description-based IGST classification gives qualifying bulk drugs and APIs the concessional drugs-and-medicines rate over chemical entries.
September 23, 2026   Case Laws IBC
Personal guarantee liability remains fixed after final debt adjudication, while repayment plans require creditor-majority approval.
September 23, 2026   Case Laws IBC
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportionate.
September 23, 2026   Case Laws Money Laundering
Individual Attribution of Laundered Funds Determines Access to PMLA Twin-Condition Bail Exemption and Limits Bail Cancellation
September 23, 2026   Case Laws Money Laundering
PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.
September 23, 2026   Case Laws Indian Laws
TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
September 23, 2026   Case Laws Indian Laws
Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
September 22, 2026   Notifications SEZ
Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
September 22, 2026   Circulars IBC
Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
September 22, 2026   Circulars Customs
Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.

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GST

Refund of GST - exports of goods and services - the transitional...

GST Refunds on Exports: Transitional Credits from Previous Laws Excluded from 'Net ITC' Calculations.

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GST March 15, 2018 Circulars
Refund of GST - exports of goods and services - the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of ‘Net ITC’.
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