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    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
    June 11, 2026   Case Laws Income Tax
    Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
    June 11, 2026   Case Laws Income Tax
    Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
    June 11, 2026   Case Laws Income Tax
    Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
    June 11, 2026   Case Laws Income Tax
    Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
    June 11, 2026   Case Laws Customs
    AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
    June 11, 2026   Case Laws Customs
    Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
    June 11, 2026   Case Laws Customs
    Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
    June 11, 2026   Case Laws Customs
    Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
    June 11, 2026   Case Laws Customs
    Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
    June 11, 2026   Case Laws Customs
    Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
    June 11, 2026   Case Laws IBC
    IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
    June 11, 2026   Case Laws IBC
    Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
    June 11, 2026   Case Laws Indian Laws
    Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
    June 10, 2026   Case Laws GST
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    June 10, 2026   Case Laws GST
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    June 10, 2026   Circulars Customs
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...
    June 10, 2026   Circulars Customs
    Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
    June 10, 2026   Circulars Income Tax
    Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
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June 11, 2026   Case Laws Income Tax
Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
June 11, 2026   Case Laws Income Tax
Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
June 11, 2026   Case Laws Income Tax
Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
June 11, 2026   Case Laws Income Tax
Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
June 11, 2026   Case Laws Income Tax
Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
June 11, 2026   Case Laws Customs
AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
June 11, 2026   Case Laws Customs
Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
June 11, 2026   Case Laws Customs
Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
June 11, 2026   Case Laws Customs
Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
June 11, 2026   Case Laws Customs
Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
June 11, 2026   Case Laws Customs
Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
June 11, 2026   Case Laws IBC
IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
June 11, 2026   Case Laws IBC
Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
June 11, 2026   Case Laws Indian Laws
Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.
June 10, 2026   Case Laws GST
GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
June 10, 2026   Case Laws GST
Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
June 10, 2026   Circulars Customs
System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling.
June 10, 2026   Circulars Customs
Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
June 10, 2026   Circulars Income Tax
Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.

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Central Excise

Classification of goods - Kashyog Oil and Keshyog Herbal Powder...

Kashyog Oil and Keshyog Herbal Powder Classified as Ayurvedic Medical Preparations Under Chapter 30.

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Central Excise March 30, 2018 Case Laws HC
Classification of goods - Kashyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo - the product in question has to be classified under Chapter 30 as Ayurvedic Medical Preparation. - HC
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Acts Income Tax
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