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    November 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments to support service mark-ups require prescribed methods, while import IGST is deductible on actual payment.
    November 6, 2026   Case Laws Income Tax
    Post-omission transfer-pricing references cannot sustain subscription-fee adjustments where payments fall solely within the omitted domestic transacti...
    November 6, 2026   Case Laws Income Tax
    Customer-specific premixing in nutritional product distribution requires functional comparability based on actual activities, not manufacturing labels...
    November 6, 2026   Case Laws Income Tax
    Make available test excludes IT and standard software charges from technical services taxation where recipients acquire no independent technical capab...
    November 6, 2026   Case Laws Income Tax
    Co-owner parity in deemed property income depends on specific facts, while family medical emergencies may justify filing delay.
    November 6, 2026   Case Laws Income Tax
    Permanent establishment profits need no further attribution when agreed arm's length remuneration fully accounts for Indian functions, assets and risk...
    November 6, 2026   Case Laws Customs
    Customs KYC verification failures can expose G-Card holders to penalties, with financial hardship relevant to penalty reduction.
    November 6, 2026   Case Laws Customs
    Reasonable belief in town seizures of gold requires objective evidence before the burden shifts to the possessor.
    November 6, 2026   Case Laws Customs
    Provisional release of marine oil: inconclusive tests and applicable directions undermine a bank guarantee condition, subject to certification and bon...
    November 6, 2026   Case Laws Customs
    Foreign-marked gold and customs burden of proof: Supported, unchallenged GST invoices shift supply-chain verification responsibility to the department
    November 6, 2026   Case Laws Customs
    Customs broker penalties require proof of knowledge of offending goods or misdeclaration, not merely repeated document handling.
    November 6, 2026   Case Laws Customs
    Provisional release of perishable walnut imports calls for proportionate bank guarantees that protect revenue while limiting decay risks.
    November 6, 2026   Case Laws Customs
    Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling lin...
    November 6, 2026   Case Laws IBC
    Below-threshold operational debts cannot be pursued through intervention in another creditor's settlement-based insolvency withdrawal proceedings.
    November 6, 2026   Case Laws IBC
    Pre-admission document requests in financial creditor insolvency proceedings risk a roving enquiry, while necessary production remains available.
    November 6, 2026   Case Laws FEMA
    Non-resident rights subscriptions require compliant existing shareholdings, while penalty proportionality depends on the circumstances of the transact...
    November 6, 2026   Case Laws Money Laundering
    Bank balance attachment can rest on evidence of proceeds of crime and intended payment, not initial suspicion alone.
    November 6, 2026   Case Laws Service Tax
    Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cann...
    November 6, 2026   Case Laws Service Tax
    Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
    November 6, 2026   Case Laws VAT / Sales Tax
    Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
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November 6, 2026   Case Laws Income Tax
Transfer pricing adjustments to support service mark-ups require prescribed methods, while import IGST is deductible on actual payment.
November 6, 2026   Case Laws Income Tax
Post-omission transfer-pricing references cannot sustain subscription-fee adjustments where payments fall solely within the omitted domestic transaction category.
November 6, 2026   Case Laws Income Tax
Customer-specific premixing in nutritional product distribution requires functional comparability based on actual activities, not manufacturing labels.
November 6, 2026   Case Laws Income Tax
Make available test excludes IT and standard software charges from technical services taxation where recipients acquire no independent technical capability.
November 6, 2026   Case Laws Income Tax
Co-owner parity in deemed property income depends on specific facts, while family medical emergencies may justify filing delay.
November 6, 2026   Case Laws Income Tax
Permanent establishment profits need no further attribution when agreed arm's length remuneration fully accounts for Indian functions, assets and risks.
November 6, 2026   Case Laws Customs
Customs KYC verification failures can expose G-Card holders to penalties, with financial hardship relevant to penalty reduction.
November 6, 2026   Case Laws Customs
Reasonable belief in town seizures of gold requires objective evidence before the burden shifts to the possessor.
November 6, 2026   Case Laws Customs
Provisional release of marine oil: inconclusive tests and applicable directions undermine a bank guarantee condition, subject to certification and bond.
November 6, 2026   Case Laws Customs
Foreign-marked gold and customs burden of proof: Supported, unchallenged GST invoices shift supply-chain verification responsibility to the department
November 6, 2026   Case Laws Customs
Customs broker penalties require proof of knowledge of offending goods or misdeclaration, not merely repeated document handling.
November 6, 2026   Case Laws Customs
Provisional release of perishable walnut imports calls for proportionate bank guarantees that protect revenue while limiting decay risks.
November 6, 2026   Case Laws Customs
Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling link.
November 6, 2026   Case Laws IBC
Below-threshold operational debts cannot be pursued through intervention in another creditor's settlement-based insolvency withdrawal proceedings.
November 6, 2026   Case Laws IBC
Pre-admission document requests in financial creditor insolvency proceedings risk a roving enquiry, while necessary production remains available.
November 6, 2026   Case Laws FEMA
Non-resident rights subscriptions require compliant existing shareholdings, while penalty proportionality depends on the circumstances of the transaction.
November 6, 2026   Case Laws Money Laundering
Bank balance attachment can rest on evidence of proceeds of crime and intended payment, not initial suspicion alone.
November 6, 2026   Case Laws Service Tax
Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cannot resolve classification.
November 6, 2026   Case Laws Service Tax
Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
November 6, 2026   Case Laws VAT / Sales Tax
Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.

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Correction of registration - petitioner applied for registration...

High Court Requires Surrender of August GST Registration Before Correcting June Application Error Using Wrong PAN.

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GST April 21, 2018 Case Laws HC
Correction of registration - petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of PAN number of the Firm - until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated - HC
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