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    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case Laws Income Tax
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    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
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    August 12, 2026   Case Laws Companies Law
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    August 11, 2026   Circulars DGFT
    Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.
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August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
August 12, 2026   Case Laws Income Tax
Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
August 12, 2026   Case Laws Income Tax
Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
August 12, 2026   Case Laws Income Tax
Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
August 12, 2026   Case Laws Income Tax
Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
August 12, 2026   Case Laws Income Tax
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.
August 12, 2026   Case Laws Income Tax
Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating evidence.
August 12, 2026   Case Laws Income Tax
Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
August 12, 2026   Case Laws Customs
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
August 12, 2026   Case Laws Customs
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
August 12, 2026   Case Laws Customs
DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
August 12, 2026   Case Laws Customs
Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
August 12, 2026   Case Laws Customs
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguards.
August 12, 2026   Case Laws Customs
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underlying allegations.
August 12, 2026   Case Laws Companies Law
Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
August 12, 2026   Case Laws Companies Law
Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
August 12, 2026   Case Laws Money Laundering
Default bail and PMLA bail denied where timely supplementary complaint and statutory twin conditions defeated release.
August 12, 2026   Case Laws Service Tax
Floating-rig service classification determines refund entitlement where tax was collected under Mining Service without legal authority.
August 11, 2026   Circulars DGFT
Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.

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Service Tax

CENVAT Credit - relationship between input and output service -...

Adjudicating Authority Examines Input-Output Service Link for CENVAT Credit Without Appellant's Input; Opportunity to Justify Needed.

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Service Tax December 3, 2018 Case Laws AT
CENVAT Credit - relationship between input and output service - a scrutiny by the adjudicating authority was made in the absence of the appellant who, given an opportunity, would have been in a position to justify the same, subject to satisfaction of the adjudicating authority.
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Acts Income Tax
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