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    June 27, 2026   Case Laws Income Tax
    Bonus-share transfer evidence defeated unexplained cash credit treatment and wiped out the consequential penalty entirely.
    June 27, 2026   Case Laws Income Tax
    Limited scrutiny cannot be enlarged beyond the notice, and a revised return must replace the original return.
    June 27, 2026   Case Laws Income Tax
    Typographical error in appellate directions could not sustain a retained section 69 addition after substantive deletion.
    June 27, 2026   Case Laws Income Tax
    Coffee processing charges incurred to make raw beans marketable were allowed as business expenditure; ad hoc agricultural disallowance fell.
    June 27, 2026   Case Laws Income Tax
    Uncorroborated third-party material cannot sustain an on-money addition without cross-examination or supporting evidence for unexplained expenditure.
    June 27, 2026   Case Laws Income Tax
    Binding interim directions barred TDS deduction on Leave Fare Concession, defeating default and interest exposure.
    June 27, 2026   Case Laws Income Tax
    Search additions without incriminating material and unexplained demonetisation cash deposits were deleted on record evidence.
    June 27, 2026   Case Laws Income Tax
    State co-operative membership controls section 80P relief; nominal and associate members do not defeat deduction.
    June 27, 2026   Case Laws Income Tax
    Commercial expediency and ad hoc disallowance issues shape treatment of business expenditure and TDS claims
    June 27, 2026   Case Laws Customs
    Anti-dumping duty refund follows Customs Act Section 27 when levy itself is set aside, not Section 9AA
    June 27, 2026   Case Laws Customs
    Tariff classification of clear float glass prevails over certificate of origin; notification benefit and penalty relief followed.
    June 27, 2026   Case Laws Customs
    Related-party import valuation: declared prices rejected, but unsupported residual loading was set aside for several goods
    June 27, 2026   Case Laws Companies Law
    Look Out Circular restraints on travel must satisfy proportionality and a live legal basis, not routine debt default
    June 27, 2026   Case Laws SEBI
    Negative due date rate in commodity futures upheld; cash settlement followed contract specifications and could not be annulled.
    June 27, 2026   Case Laws IBC
    Clean slate principle bars pre-CIRP electricity dues and LPSC demands for fresh supply after resolution plan approval
    June 27, 2026   Case Laws FEMA
    FEMA contravention does not automatically void a sale; challenge was barred, while ancestral partition survived.
    June 27, 2026   Case Laws Service Tax
    Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
    June 27, 2026   Case Laws Service Tax
    Voyage charter contracts treated as transportation of goods, not supply of tangible goods; tax demand and penalties fail.
    June 27, 2026   Case Laws Central Excise
    Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
    June 27, 2026   Case Laws Central Excise
    Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
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June 27, 2026   Case Laws Income Tax
Bonus-share transfer evidence defeated unexplained cash credit treatment and wiped out the consequential penalty entirely.
June 27, 2026   Case Laws Income Tax
Limited scrutiny cannot be enlarged beyond the notice, and a revised return must replace the original return.
June 27, 2026   Case Laws Income Tax
Typographical error in appellate directions could not sustain a retained section 69 addition after substantive deletion.
June 27, 2026   Case Laws Income Tax
Coffee processing charges incurred to make raw beans marketable were allowed as business expenditure; ad hoc agricultural disallowance fell.
June 27, 2026   Case Laws Income Tax
Uncorroborated third-party material cannot sustain an on-money addition without cross-examination or supporting evidence for unexplained expenditure.
June 27, 2026   Case Laws Income Tax
Binding interim directions barred TDS deduction on Leave Fare Concession, defeating default and interest exposure.
June 27, 2026   Case Laws Income Tax
Search additions without incriminating material and unexplained demonetisation cash deposits were deleted on record evidence.
June 27, 2026   Case Laws Income Tax
State co-operative membership controls section 80P relief; nominal and associate members do not defeat deduction.
June 27, 2026   Case Laws Income Tax
Commercial expediency and ad hoc disallowance issues shape treatment of business expenditure and TDS claims
June 27, 2026   Case Laws Customs
Anti-dumping duty refund follows Customs Act Section 27 when levy itself is set aside, not Section 9AA
June 27, 2026   Case Laws Customs
Tariff classification of clear float glass prevails over certificate of origin; notification benefit and penalty relief followed.
June 27, 2026   Case Laws Customs
Related-party import valuation: declared prices rejected, but unsupported residual loading was set aside for several goods
June 27, 2026   Case Laws Companies Law
Look Out Circular restraints on travel must satisfy proportionality and a live legal basis, not routine debt default
June 27, 2026   Case Laws SEBI
Negative due date rate in commodity futures upheld; cash settlement followed contract specifications and could not be annulled.
June 27, 2026   Case Laws IBC
Clean slate principle bars pre-CIRP electricity dues and LPSC demands for fresh supply after resolution plan approval
June 27, 2026   Case Laws FEMA
FEMA contravention does not automatically void a sale; challenge was barred, while ancestral partition survived.
June 27, 2026   Case Laws Service Tax
Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
June 27, 2026   Case Laws Service Tax
Voyage charter contracts treated as transportation of goods, not supply of tangible goods; tax demand and penalties fail.
June 27, 2026   Case Laws Central Excise
Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
June 27, 2026   Case Laws Central Excise
Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.

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Income Tax

Giving effect to the judgement(s)/order(s) of Hon'ble Supreme...

Supreme Court Mandates Aadhaar-PAN Linkage for Tax Filings: Steps, Deadlines, and Non-Compliance Consequences Explained.

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Income Tax April 1, 2019 Circulars
Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income
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Acts Income Tax
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