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October 21, 2026   Case Laws Income Tax
Year-end accruals under consistent accounting remain deductible; duplicate taxation, invalid remands, and uninitiated penalties cannot stand.
October 21, 2026   Case Laws Customs
Sufficient cause for delayed Customs appeals excludes unexplained administrative inaction and unsupported blame placed on former counsel.
October 21, 2026   Case Laws Customs
Proportionality in Customs Broker licence revocation protects brokers where employee misconduct lacks deliberate broker involvement or repeated violations.
October 21, 2026   Case Laws Customs
Essential character determines classification of multifunctional car radio units and qualifying SKD kits as automotive radio receivers.
October 21, 2026   Case Laws Companies Law
Reasoned SFIO investigation orders require discernible statutory grounds; later material cannot cure a defective initiation.
October 21, 2026   Case Laws IBC
Financial debt requires time value of money; share-purchase consideration without a repayment obligation cannot support insolvency proceedings.
October 21, 2026   Case Laws IBC
Pre-existing quality disputes restrict insolvency admission where credible contemporaneous evidence requires fuller determination in appropriate proceedings.
October 21, 2026   Case Laws IBC
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registration cancellation.
October 21, 2026   Case Laws FEMA
Reasoned FEMA penalty orders must disclose evidence supporting liability; an unexplained affirmance requires fresh adjudication.
October 21, 2026   Case Laws Indian Laws
Retrospective industrial incentive withdrawal invalidated; deemed Priority Sector approval and clinker-based cement SGST reimbursement eligibility remain subject to conditions.
October 21, 2026   Case Laws Indian Laws
Cheque signature presumptions withstand uncorroborated lost-cheque claims, while proprietary concern liabilities remain personal to the proprietor.
October 21, 2026   Case Laws Indian Laws
Cheque execution presumption: admitted signatures shift the burden, and a refer-to-drawer return supports dishonour liability.
October 20, 2026   Notes GST
Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
October 20, 2026   Notes IBC
Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
October 19, 2026   Notes Customs
Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
October 19, 2026   Notes Income Tax
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
October 19, 2026   Notes GST
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
October 19, 2026   Notes FEMA
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.

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Service Tax

Valuation - inclusion of component of EPF, ESI - statutory dues...

EPF and ESI Contributions Excluded from Gross Amount for Service Tax u/s 67.

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Service Tax August 5, 2019 Case Laws AT
Valuation - inclusion of component of EPF, ESI - statutory dues - the appellant has deducted the contributions on behalf of principal employer, that is recipient of the service, for remittance to the competent authority - The contributions made towards PF & ESI is, therefore, not required to be added for the purpose of calculation of the gross amount u/s 67
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