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    August 22, 2026   Case Laws Income Tax
    Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
    August 22, 2026   Case Laws Benami Property
    Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
    August 22, 2026   Case Laws Customs
    Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
    August 22, 2026   Case Laws Customs
    Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
    August 22, 2026   Case Laws Customs
    Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
    August 22, 2026   Case Laws Customs
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case Laws Customs
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case Laws Customs
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case Laws IBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
    August 22, 2026   Case Laws Money Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case Laws GST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
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August 22, 2026   Case Laws Income Tax
Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
August 22, 2026   Case Laws Benami Property
Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
August 22, 2026   Case Laws Customs
Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
August 22, 2026   Case Laws Customs
Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
August 22, 2026   Case Laws Customs
Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
August 22, 2026   Case Laws Customs
Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
August 22, 2026   Case Laws Customs
Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
August 22, 2026   Case Laws Customs
Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
August 22, 2026   Case Laws Customs
Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
August 22, 2026   Case Laws Customs
Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
August 22, 2026   Case Laws Customs
Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
August 22, 2026   Case Laws IBC
Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
August 22, 2026   Case Laws IBC
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
August 22, 2026   Case Laws Money Laundering
Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
August 21, 2026   Case Laws Customs
Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
August 21, 2026   Case Laws GST
Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
August 21, 2026   Case Laws GST
Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
August 21, 2026   Case Laws GST
Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
August 21, 2026   Case Laws GST
Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
August 21, 2026   Case Laws GST
Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.

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Companies Law

Fine for non preparation & filing of Cost Audit Report in time -...

Directors' Penalty Reduced in Cost Audit Report Case u/s 233B(11) of Companies Act; Highlights Fine Disparity.

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Companies Law August 16, 2019 Case Laws AT
Fine for non preparation & filing of Cost Audit Report in time - prosecution u/s 233B(11) of the Companies Act - the Company and the Directors have not been treated equally - reduced penalty from 2 lakhs to 40 thousands on director
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Acts Income Tax
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