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    July 25, 2026   Case Laws Customs
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
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    July 24, 2026   Case Laws GST
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July 25, 2026   Case Laws Customs
Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
July 25, 2026   Case Laws Customs
Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
July 25, 2026   Case Laws Customs
Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
July 25, 2026   Case Laws Customs
Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
July 25, 2026   Case Laws Companies Law
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
July 25, 2026   Case Laws FEMA
Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
July 25, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
July 25, 2026   Case Laws Money Laundering
Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
July 25, 2026   Case Laws Money Laundering
Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
July 25, 2026   Case Laws Money Laundering
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
July 25, 2026   Case Laws Money Laundering
Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
July 25, 2026   Case Laws Service Tax
Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
July 25, 2026   Case Laws Indian Laws
Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
July 25, 2026   Case Laws Indian Laws
Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
July 25, 2026   Case Laws Indian Laws
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
July 24, 2026   Circulars SEBI
Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
July 24, 2026   Circulars GST
Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.

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Income Tax

Additions u/s 68 - genuineness of creditors - advance against...

Dispute Over Creditor Genuineness in Land Sale Advances Under Income Tax Act Section 68; Stamp Paper Timing Questioned.

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Income Tax March 27, 2018 Case Laws AT
Additions u/s 68 - genuineness of creditors - advance against sale of land - AO noted that stamp paper was issued by the Delhi Treasury on 22nd March, 2012 i.e., 02 years after the date of execution - According to Section 68 of the I.T. Act, assessee has to prove only the source of the credit. - AT
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Acts Income Tax
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