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    July 11, 2026   Case Laws Income Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case Laws Income Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case Laws Income Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case Laws Income Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case Laws Benami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    July 11, 2026   Case Laws Benami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case Laws Customs
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case Laws Customs
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case Laws Customs
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case Laws Customs
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case Laws IBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case Laws IBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
    July 11, 2026   Case Laws FEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case Laws FEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
    July 11, 2026   Case Laws Money Laundering
    PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
    July 11, 2026   Case Laws Service Tax
    Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
    July 11, 2026   Case Laws Indian Laws
    Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
    July 11, 2026   Case Laws Indian Laws
    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case Laws Indian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
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July 11, 2026   Case Laws Income Tax
Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
July 11, 2026   Case Laws Income Tax
Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
July 11, 2026   Case Laws Income Tax
Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
July 11, 2026   Case Laws Income Tax
Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
July 11, 2026   Case Laws Income Tax
Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
July 11, 2026   Case Laws Benami Property
Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
July 11, 2026   Case Laws Benami Property
Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
July 11, 2026   Case Laws Customs
Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
July 11, 2026   Case Laws Customs
Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
July 11, 2026   Case Laws Customs
Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
July 11, 2026   Case Laws Customs
Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
July 11, 2026   Case Laws IBC
Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
July 11, 2026   Case Laws IBC
Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
July 11, 2026   Case Laws FEMA
Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
July 11, 2026   Case Laws FEMA
FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
July 11, 2026   Case Laws Money Laundering
PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
July 11, 2026   Case Laws Service Tax
Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
July 11, 2026   Case Laws Indian Laws
Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
July 11, 2026   Case Laws Indian Laws
Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
July 11, 2026   Case Laws Indian Laws
Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.

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DGFT

Ban on export of edible oil in branded consumer packs. - ...

DGFT bans export of edible oil in branded consumer packs to stabilize domestic supply and prices.

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DGFT August 3, 2012 Notifications
Ban on export of edible oil in branded consumer packs. - Notification
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Acts Income Tax
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