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    April 1, 2026   Case Laws Income Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case Laws Income Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case Laws Customs
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    April 1, 2026   Case Laws Customs
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    April 1, 2026   Case Laws Customs
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    Section 12A settlement drives release of Registry-held fixed deposit to the financial creditor after lien removal.
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    Section 10A exclusion and pre-existing dispute standards applied to restore an insolvency claim under Section 9.
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    April 1, 2026   Case Laws Service Tax
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    April 1, 2026   Case Laws Indian Laws
    Strict construction of taxing notification excludes denatured spirit; delay condonation fails for unexplained administrative inaction.
    March 31, 2026   Notifications Customs
    Sea Cargo Manifest and Transshipment regulations updated by replacing a scheduled date entry in the compliance table.
    March 31, 2026   Circulars FEMA
    ECB return reporting rules revised: late submission fee treatment, filing timelines, and bank monitoring obligations updated.
    March 31, 2026   Circulars Income Tax
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April 1, 2026   Case Laws Income Tax
Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
April 1, 2026   Case Laws Income Tax
Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
April 1, 2026   Case Laws Customs
Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
April 1, 2026   Case Laws Customs
Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
April 1, 2026   Case Laws Customs
ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion.
April 1, 2026   Case Laws Customs
Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
April 1, 2026   Case Laws Customs
Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
April 1, 2026   Case Laws Companies Law
Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
April 1, 2026   Case Laws IBC
CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
April 1, 2026   Case Laws IBC
Non-speaking order and lack of reasons led to setting aside and remand for fresh reasoned consideration.
April 1, 2026   Case Laws IBC
Section 12A settlement drives release of Registry-held fixed deposit to the financial creditor after lien removal.
April 1, 2026   Case Laws IBC
Section 10A exclusion and pre-existing dispute standards applied to restore an insolvency claim under Section 9.
April 1, 2026   Case Laws IBC
Effective service of demand notice under insolvency law can be satisfied by MCA-recorded email service, with opportunity to prove compliance.
April 1, 2026   Case Laws IBC
Section 12A CIRP withdrawal before CoC constitution upheld; unadmitted claim alone does not create a right to object.
April 1, 2026   Case Laws Money Laundering
PMLA anticipatory bail refused where evasive answers, false affidavits and obstructive conduct justified custodial interrogation.
April 1, 2026   Case Laws Service Tax
Taxable value excludes reimbursements and separately sold goods; soil supply is not site formation service.
April 1, 2026   Case Laws Indian Laws
Strict construction of taxing notification excludes denatured spirit; delay condonation fails for unexplained administrative inaction.
March 31, 2026   Notifications Customs
Sea Cargo Manifest and Transshipment regulations updated by replacing a scheduled date entry in the compliance table.
March 31, 2026   Circulars FEMA
ECB return reporting rules revised: late submission fee treatment, filing timelines, and bank monitoring obligations updated.
March 31, 2026   Circulars Income Tax
Sovereign Wealth Fund notification and quarterly reporting rules prescribed for Schedule V investment exemption claims.

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Income Tax

Penalty u/s 271(1)(a) - limitation to pass penalty order -...

Limitation Period for Penalty Orders u/s 271(1)(a) Must Be Fixed and Certain per Income Tax Act.

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Income Tax November 9, 2019 Case Laws AT
Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to the orders passed by the appellate forums. It does not impose any condition whether to levy or not to levy the penalty.
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Acts Income Tax
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