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    August 4, 2026   Case Laws Customs
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    August 4, 2026   Case Laws Customs
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
    August 4, 2026   Case Laws Companies Law
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    August 4, 2026   Case Laws FEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
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    August 3, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
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    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
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    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
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    August 3, 2026   Case Laws Indian Laws
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    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
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    August 3, 2026   Case Laws GST
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    August 3, 2026   Case Laws Income Tax
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
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August 4, 2026   Case Laws Customs
Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
August 4, 2026   Case Laws Customs
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or antibiotic.
August 4, 2026   Case Laws Companies Law
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitation.
August 4, 2026   Case Laws FEMA
Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
August 4, 2026   Case Laws FEMA
FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
August 4, 2026   Case Laws Service Tax
Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
August 4, 2026   Case Laws Service Tax
Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
August 4, 2026   Case Laws Indian Laws
Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
August 3, 2026   Notifications Customs
Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
August 3, 2026   Notifications Customs
Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
August 3, 2026   Notifications Customs
Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
August 3, 2026   Circulars Customs
Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
August 3, 2026   Circulars Customs
Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
August 3, 2026   Circulars Customs
Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
August 3, 2026   Case Laws Indian Laws
Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
August 3, 2026   Case Laws GST
Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
August 3, 2026   Case Laws GST
GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
August 3, 2026   Case Laws GST
Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
August 3, 2026   Case Laws GST
Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed constitutional challenges.
August 3, 2026   Case Laws Income Tax
Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.

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Income Tax

Payment of Referral fees to the Doctors by the Appellant - the...

Referral Fees to Doctors Allowed as Deduction u/s 37(1) of Income Tax Act; MCI Regulations Not Applicable to Pharma Firms.

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Income Tax December 23, 2019 Case Laws AT
Payment of Referral fees to the Doctors by the Appellant - the regulations issued by MCI are qua the doctors/medical practitioners registered with MCI, and the same shall in no way impinge upon the conduct of the pharmaceutical companies. - the expenditure incurred on account of Referral Fees paid to Doctors is allowable as deduction u/s 37(1) of the Act.
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Acts Income Tax
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