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    October 14, 2026   Case Laws Customs
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    Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, ...
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    Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
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    October 14, 2026   Case Laws Customs
    IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
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    Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
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    October 14, 2026   Case Laws Indian Laws
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    October 14, 2026   Case Laws Indian Laws
    Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
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    October 13, 2026   Circulars Customs
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October 14, 2026   Case Laws Customs
Statutory conclusion of customs proceedings bars later confiscation, redemption fine and penalty after timely payment of notified dues.
October 14, 2026   Case Laws Customs
Confiscation in rem survives, but customs penalties require proof that consignees knowingly participated in concealed imports.
October 14, 2026   Case Laws Customs
Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, and penalties.
October 14, 2026   Case Laws Customs
Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
October 14, 2026   Case Laws Customs
Co-accused statements and WhatsApp chats require corroboration and cross-examination before they can support customs penalties.
October 14, 2026   Case Laws Customs
Duplicate customs duty payment through portal error is excess collection, placing its refund outside statutory limitation.
October 14, 2026   Case Laws Customs
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factory.
October 14, 2026   Case Laws Customs
IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
October 14, 2026   Case Laws Customs
Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
October 14, 2026   Case Laws IBC
Mandatory resolution-plan disclosure of default causes can defeat approval despite creditor support and payment protection for dissenting creditors.
October 14, 2026   Case Laws Money Laundering
Statutory committal of scheduled offences aligns money-laundering proceedings while preserving independent determination of the committal application.
October 14, 2026   Case Laws Money Laundering
PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
October 14, 2026   Case Laws Indian Laws
Interim security pending arbitration protects invoice claims where objective evidence shows assets may become insufficient for execution.
October 14, 2026   Case Laws Indian Laws
Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar
October 14, 2026   Case Laws Companies Law
Conditional share acquisition terms limited interim arbitration relief where purchase-price payment, completion conditions, and immediate risk remained unestablished.
October 13, 2026   Notifications DGFT
Minimum import price condition for Glufosinate imports continues, preserving existing import requirements across relevant tariff classifications.
October 13, 2026   Notifications SEBI
Common Advertisement Code imposes disclosure and content controls on securities intermediaries' promotional communications, banning misleading claims and inducements.
October 13, 2026   Notifications SEBI
Mutual fund regulatory references shift to the Intermediaries Regulations framework, with the Fifth Schedule omitted from governing rules.
October 13, 2026   Notifications SEBI
Call-recording requirements for institutional-investor client communications become non-mandatory, while institutional-investor status adopts the existing regulatory definition.
October 13, 2026   Circulars Customs
Customs assessment transparency improves through a searchable NAC Portal for consistent classification, valuation, and trade-facilitation information.

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TDS u/s 194J - The fee is paid to arbitrators who perform the...

Arbitrator Fees Subject to TDS u/s 194J for Legal Services Provided in Contract Dispute Resolutions.

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Income Tax September 23, 2019 Case Laws AT
TDS u/s 194J - The fee is paid to arbitrators who perform the legal functions. Hence, it cannot be said that the company is not getting the services of the arbitrators and dealing with their disputes regarding the contracts etc. - the amount is liable to TDS
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