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    August 26, 2026   Case Laws Income Tax
    Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
    August 26, 2026   Case Laws Income Tax
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    August 26, 2026   Case Laws Income Tax
    Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
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    August 26, 2026   Case Laws Customs
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    August 26, 2026   Case Laws Customs
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    August 26, 2026   Case Laws Customs
    Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
    August 26, 2026   Case Laws Customs
    Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
    August 26, 2026   Case Laws Customs
    Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
    August 26, 2026   Case Laws Customs
    Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
    August 26, 2026   Case Laws Customs
    Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidenc...
    August 26, 2026   Case Laws Customs
    Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, ...
    August 26, 2026   Case Laws IBC
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    August 26, 2026   Case Laws IBC
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August 26, 2026   Case Laws Income Tax
Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
August 26, 2026   Case Laws Income Tax
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.
August 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
August 26, 2026   Case Laws Income Tax
Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
August 26, 2026   Case Laws Income Tax
Bogus-purchase additions require transaction-specific evidence; supplier deregistration and later non-compliance alone cannot displace documented purchases.
August 26, 2026   Case Laws Income Tax
Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
August 26, 2026   Case Laws Income Tax
TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
August 26, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.
August 26, 2026   Case Laws Income Tax
Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
August 26, 2026   Case Laws Income Tax
Resale Price Method supports foreign tested parties where merchant traders bear minimal commercial risks in back-to-back sales.
August 26, 2026   Case Laws Customs
Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.
August 26, 2026   Case Laws Customs
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate misclassification.
August 26, 2026   Case Laws Customs
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent authorities.
August 26, 2026   Case Laws Customs
Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
August 26, 2026   Case Laws Customs
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and mandatory evasion penalties.
August 26, 2026   Case Laws Customs
Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
August 26, 2026   Case Laws Customs
Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidence.
August 26, 2026   Case Laws Customs
Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, fines and penalties.
August 26, 2026   Case Laws IBC
Minimum default threshold governs insolvency admission where pre-admission repayments reduce outstanding debt below the required threshold.
August 26, 2026   Case Laws IBC
Judicially fixed interest prevails where contractual default interest would turn insolvency proceedings into debt recovery.

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GST

Levy of interest - Delay in Filing of return in GSTR-3B Form -...

Interest Justified on ITC Portion Due to Late GSTR-3B Filing, Says Revenue.

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GST April 23, 2019 Case Laws HC
Levy of interest - Delay in Filing of return in GSTR-3B Form - Payment of interest on the ITC portion - The claim made by the revenue for interest on the ITC portion of the tax cannot be found fault with.
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Acts Income Tax
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