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    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
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    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case Laws Customs
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws IBC
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    August 6, 2026   Case Laws Money Laundering
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    August 6, 2026   Case Laws Service Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case Laws Central Excise
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    August 6, 2026   Case Laws Indian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.

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      Customs

      Valuation - import of light melting steel scrap turning -...

      Court Rules Against Using Unauthorized Engineer's Opinion for Steel Scrap Valuation Increase.

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      CustomsMay 10, 2018Case LawsAT
      Valuation - import of light melting steel scrap turning - enhancement of value - original authority simply adopted the opinion suggested by the said chartered engineer who did not have authority as empanelled chartered engineer relating to metals - he opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced. -AT
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