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    May 26, 2026   Case Laws Income Tax
    Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
    May 26, 2026   Case Laws Income Tax
    Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
    May 26, 2026   Case Laws Income Tax
    Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
    May 26, 2026   Case Laws Income Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case Laws Customs
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case Laws Customs
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case Laws Customs
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
    May 26, 2026   Case Laws Indian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   Notifications Customs
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   Notifications Customs
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
    May 25, 2026   Circulars DGFT
    TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
    May 25, 2026   Circulars Customs
    ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
    May 25, 2026   Circulars DGFT
    Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
    May 25, 2026   Case Laws GST
    Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
    May 25, 2026   Case Laws Income Tax
    Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
    May 25, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
    May 25, 2026   Case Laws Income Tax
    Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
    May 25, 2026   Case Laws Income Tax
    Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
    May 25, 2026   Case Laws Income Tax
    Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
    May 25, 2026   Case Laws Customs
    Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.
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May 26, 2026   Case Laws Income Tax
Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
May 26, 2026   Case Laws Income Tax
Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
May 26, 2026   Case Laws Income Tax
Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
May 26, 2026   Case Laws Income Tax
Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
May 26, 2026   Case Laws Customs
Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
May 26, 2026   Case Laws Customs
Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
May 26, 2026   Case Laws Customs
Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.
May 26, 2026   Case Laws Indian Laws
Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
May 25, 2026   Notifications Customs
Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
May 25, 2026   Notifications Customs
Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
May 25, 2026   Circulars DGFT
TRQ allocation for raw cane sugar to the USA: export quota notified, with origin certification and reporting conditions continuing.
May 25, 2026   Circulars Customs
ICES 1.5 goes live at Kadakola ICD, enabling EDI-based import export processing and customs operations.
May 25, 2026   Circulars DGFT
Digital Certificate of Origin module launched for Agarwood exports, enabling online applications, verification, and electronic issuance.
May 25, 2026   Case Laws GST
Binding advance ruling bars contrary show cause notice; writ jurisdiction available despite alternative remedy
May 25, 2026   Case Laws Income Tax
Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
May 25, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
May 25, 2026   Case Laws Income Tax
Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
May 25, 2026   Case Laws Income Tax
Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
May 25, 2026   Case Laws Income Tax
Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
May 25, 2026   Case Laws Customs
Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.

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Income Tax

Deemed dividend u/s 2(22)(e) - assessee firm is neither a...

Firm Not Taxed on Deemed Dividend from Company; Partners Are Shareholders, Section 2(22)(e) Applies.

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Income Tax March 22, 2019 Case Laws AT
Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in the lender company - Dividend is not taxable in hand of firm u/s 2(22)(e).
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