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    August 7, 2026   Case Laws GST
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    August 7, 2026   Case Laws GST
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    August 7, 2026   Case Laws Income Tax
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    August 7, 2026   Case Laws Income Tax
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    August 7, 2026   Case Laws Income Tax
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
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    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
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    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
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    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
    August 7, 2026   Case Laws Income Tax
    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
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    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case Laws Income Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
    August 7, 2026   Case Laws Benami Property
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
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    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot...
    August 7, 2026   Case Laws Customs
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
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August 7, 2026   Case Laws GST
Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
August 7, 2026   Case Laws GST
Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
August 7, 2026   Case Laws Income Tax
Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
August 7, 2026   Case Laws Income Tax
Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
August 7, 2026   Case Laws Income Tax
Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
August 7, 2026   Case Laws Income Tax
Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
August 7, 2026   Case Laws Income Tax
Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
August 7, 2026   Case Laws Income Tax
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
August 7, 2026   Case Laws Income Tax
Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
August 7, 2026   Case Laws Income Tax
Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
August 7, 2026   Case Laws Income Tax
Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
August 7, 2026   Case Laws Income Tax
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubts.
August 7, 2026   Case Laws Benami Property
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
August 7, 2026   Case Laws Customs
Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
August 7, 2026   Case Laws Customs
Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
August 7, 2026   Case Laws Customs
Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
August 7, 2026   Case Laws Customs
Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
August 7, 2026   Case Laws Customs
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
August 7, 2026   Case Laws Customs
Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
August 7, 2026   Case Laws Customs
Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.

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Customs

After the re-export was declined, the goods stored in containers...

Appellant's Factory Closed After Goods Leak Due to Denied Re-export; Penalty Imposed but Liability Remains High.

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Customs December 1, 2018 Case Laws HC
After the re-export was declined, the goods stored in containers in the premises of the appellant leaked out and the appellant's factory itself is closed down - The penalty imposed in lieu of confiscation is in fact a flea bite on the appellant, who was liable to confiscation of the goods imported.
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Acts Income Tax
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