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    September 30, 2026   Case Laws Income Tax
    Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
    September 30, 2026   Case Laws Income Tax
    Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
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    Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
    September 30, 2026   Case Laws Income Tax
    Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
    September 30, 2026   Case Laws Income Tax
    Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
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    Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
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    Excess baggage jewellery detention permits return application and consensual minor penalty for admitted Customs Baggage Rules infraction.
    September 30, 2026   Case Laws Customs
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    September 30, 2026   Case Laws Customs
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    September 30, 2026   Case Laws FEMA
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    September 30, 2026   Case Laws Money Laundering
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    September 30, 2026   Case Laws Central Excise
    Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.
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September 30, 2026   Case Laws Income Tax
Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
September 30, 2026   Case Laws Income Tax
Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
September 30, 2026   Case Laws Income Tax
Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
September 30, 2026   Case Laws Income Tax
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pricing.
September 30, 2026   Case Laws Income Tax
Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
September 30, 2026   Case Laws Income Tax
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.
September 30, 2026   Case Laws Income Tax
Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
September 30, 2026   Case Laws Customs
Excess baggage jewellery detention permits return application and consensual minor penalty for admitted Customs Baggage Rules infraction.
September 30, 2026   Case Laws Customs
Duty drawback survives RBI-backed rupee export remittances and completed exports despite alleged diversion to intermediary ports.
September 30, 2026   Case Laws Customs
Statutory notice period for seized goods requires release when notice is absent; provisional release cannot preserve detention.
September 30, 2026   Case Laws Customs
Customs adjudication evidence rules bar uncross-examined Section 108 statements and uncertified electronic records, defeating unsupported abetment penalties.
September 30, 2026   Case Laws Customs
Customs broker abetment requires proof of knowledge, collusion or active assistance, not merely alleged IEC verification failure.
September 30, 2026   Case Laws Customs
Formulated astaxanthin preparations qualify as food preparations where nutritional function predominates and colour remains incidental to dietary use.
September 30, 2026   Case Laws Companies Law
Consent terms in oppression proceedings bind parties and can resolve appellate challenges without merits adjudication, quashing contested findings.
September 30, 2026   Case Laws IBC
One-time settlement during liquidation does not change statutory distribution, and guarantors gain no creditor priority without debt assignment.
September 30, 2026   Case Laws IBC
CoC-approved eligibility criteria must precede Form G, while expired CIRP without a resolution plan requires liquidation.
September 30, 2026   Case Laws FEMA
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans.
September 30, 2026   Case Laws Money Laundering
Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.
September 30, 2026   Case Laws Money Laundering
PMLA property retention permits prima facie proceeds-of-crime inquiry beyond accused ownership, absent prejudice from defective notice service.
September 30, 2026   Case Laws Central Excise
Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.

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Service Tax

CENVAT Credit - inputs - The Angles and Panels used in the...

Storage Tank Materials and Rheobuild 821 Cement Additive Qualify for CENVAT Credit in Warehousing Services.

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Service Tax August 21, 2018 Case Laws AT
CENVAT Credit - inputs - The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit - The Rheobuild 821 is also used for mixing with cement for construction of structures, hence, admissible to credit - credit allowed.
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Acts Income Tax
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