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    May 15, 2026   Case Laws Income Tax
    Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
    May 15, 2026   Case Laws Income Tax
    Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
    May 15, 2026   Case Laws Income Tax
    Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
    May 15, 2026   Case Laws Income Tax
    Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
    May 15, 2026   Case Laws Income Tax
    Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
    May 15, 2026   Case Laws Income Tax
    Capital gains on development agreement fail where only a limited construction licence is granted and no effective transfer occurs.
    May 15, 2026   Case Laws Income Tax
    Business expenditure claims turn on project-cost allocation, proof of trade purpose, and nexus with business activity.
    May 15, 2026   Case Laws Customs
    Electronic evidence, origin certificates and customs valuation failed; the demand and related penalties could not survive.
    May 15, 2026   Case Laws Customs
    Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
    May 15, 2026   Case Laws Customs
    MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
    May 15, 2026   Case Laws Customs
    Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
    May 15, 2026   Case Laws Customs
    Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
    May 15, 2026   Case Laws Companies Law
    Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
    May 15, 2026   Case Laws Money Laundering
    PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.
    May 15, 2026   Case Laws Indian Laws
    Arbitral award review under Section 34 stays narrow where delay, GST, wage escalation and ECC findings rest on a plausible contractual view.
    May 14, 2026   Case Laws GST
    Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
    May 14, 2026   Notifications Customs
    Customs duty and surcharge rates on precious-metal goods are revised, with new tariff entries and import conditions for spent catalyst.
    May 14, 2026   Notifications Customs
    Customs duty entries for gold and silver under India-UAE CEPA are revised through amended notification entries.
    May 14, 2026   Notifications Customs
    Customs duty on gold, silver and platinum imports under specified schemes is increased by amendment.
    May 14, 2026   Notifications Customs
    Customs duty on precious metals and related goods increased to 10% under amended import notification.
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May 15, 2026   Case Laws Income Tax
Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
May 15, 2026   Case Laws Income Tax
Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
May 15, 2026   Case Laws Income Tax
Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
May 15, 2026   Case Laws Income Tax
Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
May 15, 2026   Case Laws Income Tax
Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
May 15, 2026   Case Laws Income Tax
Capital gains on development agreement fail where only a limited construction licence is granted and no effective transfer occurs.
May 15, 2026   Case Laws Income Tax
Business expenditure claims turn on project-cost allocation, proof of trade purpose, and nexus with business activity.
May 15, 2026   Case Laws Customs
Electronic evidence, origin certificates and customs valuation failed; the demand and related penalties could not survive.
May 15, 2026   Case Laws Customs
Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
May 15, 2026   Case Laws Customs
MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
May 15, 2026   Case Laws Customs
Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
May 15, 2026   Case Laws Customs
Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
May 15, 2026   Case Laws Companies Law
Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impermissible.
May 15, 2026   Case Laws Money Laundering
PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.
May 15, 2026   Case Laws Indian Laws
Arbitral award review under Section 34 stays narrow where delay, GST, wage escalation and ECC findings rest on a plausible contractual view.
May 14, 2026   Case Laws GST
Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
May 14, 2026   Notifications Customs
Customs duty and surcharge rates on precious-metal goods are revised, with new tariff entries and import conditions for spent catalyst.
May 14, 2026   Notifications Customs
Customs duty entries for gold and silver under India-UAE CEPA are revised through amended notification entries.
May 14, 2026   Notifications Customs
Customs duty on gold, silver and platinum imports under specified schemes is increased by amendment.
May 14, 2026   Notifications Customs
Customs duty on precious metals and related goods increased to 10% under amended import notification.

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Service Tax

Refund claim of unutilized CENVAT credit - export of services -...

Assessee Entitled to Refund of Unutilized CENVAT Credit for Exported Services Even if Output is Tax-Exempt.

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Service Tax March 17, 2018 Case Laws AT
Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the levy of service tax - AT
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Acts Income Tax
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