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    July 9, 2026   Case Laws IBC
    CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
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    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
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July 9, 2026   Case Laws IBC
CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
July 9, 2026   Case Laws IBC
Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
July 9, 2026   Case Laws Service Tax
Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
July 9, 2026   Case Laws Indian Laws
Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence prove execution
July 8, 2026   Circulars SEBI
IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
July 8, 2026   Circulars Customs
SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
July 8, 2026   Circulars Customs
SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
July 8, 2026   Circulars Income Tax
Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
July 8, 2026   Circulars Customs
Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
July 8, 2026   Case Laws GST
Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
July 8, 2026   Case Laws GST
Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
July 8, 2026   Case Laws GST
Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
July 8, 2026   Case Laws GST
Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
July 8, 2026   Case Laws Income Tax
Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
July 8, 2026   Case Laws Income Tax
Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
July 8, 2026   Case Laws Income Tax
Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
July 8, 2026   Case Laws Income Tax
Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
July 8, 2026   Case Laws Income Tax
MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
July 8, 2026   Case Laws Income Tax
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity
July 8, 2026   Case Laws Income Tax
Reassessment invalid for non-supply of relied-upon material, third-party papers, and time-barred reopening proceedings in reassessment.

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Income Tax

Expenditure on TMB spare parts - Considering the nature of the...

TMB Spare Parts Costs Classified as Revenue Expenditure Due to Consumable Nature in Income Tax Context.

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Income Tax July 17, 2019 Case Laws AT
Expenditure on TMB spare parts - Considering the nature of the machine and the items replaced in the machinery, it is clear that the TMB spare parts are consumable in nature, therefore, assessee rightly claimed it to be revenue expenditure.
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Acts Income Tax
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