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    April 6, 2026   Case Laws Income Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
    April 6, 2026   Case Laws Income Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case Laws Income Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
    April 6, 2026   Case Laws Income Tax
    Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
    April 6, 2026   Case Laws Income Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case Laws Income Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case Laws Income Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
    April 6, 2026   Case Laws Customs
    Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
    April 6, 2026   Case Laws Customs
    Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
    April 6, 2026   Case Laws Customs
    Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
    April 6, 2026   Case Laws Customs
    Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
    April 6, 2026   Case Laws IBC
    Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
    April 6, 2026   Case Laws IBC
    Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
    April 6, 2026   Case Laws IBC
    Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
    April 6, 2026   Case Laws IBC
    Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
    April 6, 2026   Case Laws Central Excise
    Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
    April 4, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
    April 4, 2026   Notifications DGFT
    Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.
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April 6, 2026   Case Laws Income Tax
Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
April 6, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
April 6, 2026   Case Laws Income Tax
Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
April 6, 2026   Case Laws Income Tax
Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
April 6, 2026   Case Laws Income Tax
Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
April 6, 2026   Case Laws Income Tax
Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
April 6, 2026   Case Laws Income Tax
Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
April 6, 2026   Case Laws Income Tax
Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
April 6, 2026   Case Laws Income Tax
Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
April 6, 2026   Case Laws Customs
Bona fide import without misdeclaration defeats penalty where prohibited seeds were detected only on quarantine testing.
April 6, 2026   Case Laws Customs
Customs penalty fails where fake origin allegations remain unproved and electronic evidence is inadmissible.
April 6, 2026   Case Laws Customs
Refund limitation under appellate orders remains strict; delayed claim was time-barred and Section 26 was held inapplicable.
April 6, 2026   Case Laws Customs
Presumption cannot replace proof of conscious involvement in improper importation; customs penalty was set aside.
April 6, 2026   Case Laws IBC
Financial debt under insolvency law requires disbursement to the corporate debtor; NCLAT upholds rejection of Section 7 petition.
April 6, 2026   Case Laws IBC
Settlement withdrawal bars restoration of a concluded insolvency petition absent express liberty in the withdrawal order
April 6, 2026   Case Laws IBC
Finality of unchallenged insolvency orders supports bankruptcy proceedings without fresh notice at the later stage.
April 6, 2026   Case Laws IBC
Natural justice and subsisting interim orders can invalidate directions under an insolvency resolution plan when parties are not heard.
April 6, 2026   Case Laws Central Excise
Food mix classification under CTH 21069099 upheld, with exemption eligibility and extended limitation subject to remand verification.
April 4, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, effective from 3 April 2026.
April 4, 2026   Notifications DGFT
Chapter 71 import policy revised: new restrictions, exemptions for EOUs, SEZ units and jewellery export schemes, with immediate effect.

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Income Tax

Disallowance of expenses on brand reminders and expenses...

Expenses for Medical Books and Brand Reminders Disallowed as Advertising; Violates Indian Medical Council Guidelines.

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Income Tax December 18, 2019 Case Laws AT
Disallowance of expenses on brand reminders and expenses incurred on purchase of medical books and journals provided to HealthCare Professionals ('HCPs') - violation of Indian Medical Council (Professional Conduct, Etiquette and Ethics) - Once it is found that the expenditure is in the nature of advertisement expenditure, the question raised by the Assessing Officer loses significance.
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