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    August 29, 2026   Case Laws Customs
    Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or pena...
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    August 28, 2026   Case Laws GST
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    August 28, 2026   Case Laws GST
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    August 28, 2026   Case Laws GST
    Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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    August 28, 2026   Case Laws Income Tax
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August 29, 2026   Case Laws Customs
Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or penalties.
August 29, 2026   Case Laws Companies Law
Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
August 29, 2026   Case Laws IBC
Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
August 29, 2026   Case Laws Money Laundering
PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
August 29, 2026   Case Laws Money Laundering
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictions.
August 29, 2026   Case Laws Service Tax
Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
August 29, 2026   Case Laws Service Tax
Wet leasing of compressor equipment remains taxable as supply of tangible goods service where control stays with the owner.
August 29, 2026   Case Laws Central Excise
CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
August 28, 2026   Notifications Customs
Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.
August 28, 2026   Circulars DGFT
Pre-shipment inspection certificates must be issued on inspection date, with automated inspector verification and expanded digital evidence uploads.
August 28, 2026   Case Laws GST
Regular bail in alleged fake-invoice input tax credit prosecution follows custody, documentary evidence, and low interference risk.
August 28, 2026   Case Laws GST
Ex parte GST adjudication may be reopened to restore a taxpayer's opportunity to reply, submit evidence, and be heard.
August 28, 2026   Case Laws GST
Composite GST assessment orders for distinct tax periods require separate notices and hearings before any fresh proceedings.
August 28, 2026   Case Laws GST
E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
August 28, 2026   Case Laws GST
E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
August 28, 2026   Case Laws GST
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
August 28, 2026   Case Laws GST
Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
August 28, 2026   Case Laws Income Tax
Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
August 28, 2026   Case Laws Income Tax
Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
August 28, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.

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Income Tax

Reassessment u/s 147 - assessee's claim of deduction u/s 10B was...

Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion.

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Income Tax April 22, 2019 Case Laws HC
Reassessment u/s 147 - assessee's claim of deduction u/s 10B was scrutinized in original proceedings - any attempt on part of AO to reexamine the claim, without any material would be based on change of opinion - clearly impermissible
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Acts Income Tax
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