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    August 27, 2026   Case Laws Income Tax
    Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
    August 27, 2026   Case Laws Customs
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    August 27, 2026   Case Laws Customs
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    August 27, 2026   Case Laws Money Laundering
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    August 27, 2026   Case Laws Service Tax
    Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
    August 27, 2026   Case Laws Service Tax
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    August 27, 2026   Case Laws Indian Laws
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    August 27, 2026   Case Laws Income Tax
    Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
    August 26, 2026   Case Laws GST
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August 27, 2026   Case Laws Income Tax
Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
August 27, 2026   Case Laws Customs
Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
August 27, 2026   Case Laws Customs
Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
August 27, 2026   Case Laws Customs
Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penalty.
August 27, 2026   Case Laws Customs
Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
August 27, 2026   Case Laws Customs
Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
August 27, 2026   Case Laws Customs
Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
August 27, 2026   Case Laws Customs
SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
August 27, 2026   Case Laws Customs
Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
August 27, 2026   Case Laws Companies Law
Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.
August 27, 2026   Case Laws Money Laundering
Prolonged pre-trial custody can override PMLA bail restrictions when delayed trials unjustifiably compromise constitutional personal liberty.
August 27, 2026   Case Laws Service Tax
Redemption fine under the Sabka Vishwas Scheme must be excluded when recalculating legally recoverable settlement dues.
August 27, 2026   Case Laws Service Tax
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax limitation.
August 27, 2026   Case Laws Indian Laws
Signed cheque presumptions support recovery when the drawer provides no cogent evidence of loss or non-liability.
August 27, 2026   Case Laws Income Tax
Change of opinion bars reassessment after scrutiny, while deemed notices must comply with surviving limitation periods.
August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.

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Customs

Direction to issue a fresh certificate for unused value of the...

New Certificate Ordered for Unused Duty Free Credit under SFIS; Petitioner's Ineligibility Arguments to be Reconsidered.

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Customs November 16, 2019 Case Laws HC
Direction to issue a fresh certificate for unused value of the said Duty Free Credit Entitlement Certificate - Benefits under SFIS - Absolutely no discussion is made with regard to contentions raised by the petitioner that how they are not entitled for the benefits under “Served From India Scheme”. - Matter restored.
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Acts Income Tax
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