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    July 7, 2026   Case Laws Customs
    Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
    July 7, 2026   Case Laws Customs
    Customs classification of aircraft generators under CTH 8501 upheld; broker penalty failed absent proof of connivance.
    July 7, 2026   Case Laws Customs
    Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
    July 7, 2026   Case Laws Customs
    Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
    July 7, 2026   Case Laws Customs
    Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
    July 7, 2026   Case Laws Companies Law
    Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
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    Res judicata barred a repeated personal guarantor insolvency petition filed to obtain interim moratorium and delay recovery.
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    Mutual set-off in liquidation limited to the same counterparty; cross-group claims cannot reduce a corporate debtor's estate.
    July 7, 2026   Case Laws IBC
    Registered sub-lease security interest required revised plan distribution, while lender claims over allotted units were limited to unsold inventory.
    July 6, 2026   Notifications Customs
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    July 6, 2026   Notifications Income Tax
    TDS exemption on aircraft lease rent paid to IFSC units, subject to prescribed declaration and reporting conditions.
    July 6, 2026   Notifications Customs
    Anti-dumping duty continued on Normal Butanol imports from Malaysia, South Africa and the United States for five years.
    July 6, 2026   Notifications Customs
    Provisional assessment of anti-dumping duty ordered for Glufosinate imports from China pending anti-absorption review
    July 6, 2026   Notifications Customs
    Provisional assessment of Insoluble Sulphur imports from China ordered pending anti-absorption review, with guarantee for differential duty.
    July 6, 2026   Notifications Customs
    Customs exemption for event goods and animals imported for display or use, subject to bond, identification, and re-export conditions.
    July 6, 2026   Circulars DGFT
    Automatic extension of TRQ Authorisations for gold imports under India-UAE CEPA continues validity until 30.09.2026
    July 6, 2026   Circulars Customs
    Provisional assessment and guarantee required for Insoluble Sulphur imports from China pending anti-absorption review
    July 6, 2026   Circulars Customs
    Duty credit scrip refunds and drawback must be given by re-credit, with cash payment excluded under customs procedures.
    July 6, 2026   Circulars SEBI
    Client unpaid securities handling updated with auto-pledge, five-day payment window, and limited pledge extension rules.
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July 7, 2026   Case Laws Customs
Customs penalty is capped after voluntary compliance; excess penalty and redemption fine were set aside after payment.
July 7, 2026   Case Laws Customs
Customs classification of aircraft generators under CTH 8501 upheld; broker penalty failed absent proof of connivance.
July 7, 2026   Case Laws Customs
Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
July 7, 2026   Case Laws Customs
Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
July 7, 2026   Case Laws Customs
Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
July 7, 2026   Case Laws Companies Law
Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
July 7, 2026   Case Laws Companies Law
Fraudulent transaction unwindings under oppression law: consent is not an absolute bar when illegality is pleaded
July 7, 2026   Case Laws IBC
Res judicata barred a repeated personal guarantor insolvency petition filed to obtain interim moratorium and delay recovery.
July 7, 2026   Case Laws IBC
Mutual set-off in liquidation limited to the same counterparty; cross-group claims cannot reduce a corporate debtor's estate.
July 7, 2026   Case Laws IBC
Registered sub-lease security interest required revised plan distribution, while lender claims over allotted units were limited to unsold inventory.
July 6, 2026   Notifications Customs
Origin rules for India-UK trade preferences set detailed criteria, proof, verification, and data-sharing safeguards for goods.
July 6, 2026   Notifications Income Tax
TDS exemption on aircraft lease rent paid to IFSC units, subject to prescribed declaration and reporting conditions.
July 6, 2026   Notifications Customs
Anti-dumping duty continued on Normal Butanol imports from Malaysia, South Africa and the United States for five years.
July 6, 2026   Notifications Customs
Provisional assessment of anti-dumping duty ordered for Glufosinate imports from China pending anti-absorption review
July 6, 2026   Notifications Customs
Provisional assessment of Insoluble Sulphur imports from China ordered pending anti-absorption review, with guarantee for differential duty.
July 6, 2026   Notifications Customs
Customs exemption for event goods and animals imported for display or use, subject to bond, identification, and re-export conditions.
July 6, 2026   Circulars DGFT
Automatic extension of TRQ Authorisations for gold imports under India-UAE CEPA continues validity until 30.09.2026
July 6, 2026   Circulars Customs
Provisional assessment and guarantee required for Insoluble Sulphur imports from China pending anti-absorption review
July 6, 2026   Circulars Customs
Duty credit scrip refunds and drawback must be given by re-credit, with cash payment excluded under customs procedures.
July 6, 2026   Circulars SEBI
Client unpaid securities handling updated with auto-pledge, five-day payment window, and limited pledge extension rules.

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Income Tax

Withdrawal of appeal before CIT(A) - once the machinery is set...

High Court Rules: Income Tax Appeals Cannot Be Withdrawn Once Initiated, Must Proceed to Conclusion.

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Income Tax August 10, 2012 Case Laws HC
Withdrawal of appeal before CIT(A) - once the machinery is set in motion, the assessee cannot withdraw the appeal - HC
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Acts Income Tax
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