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    August 6, 2026   Case LawsIncome Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
    August 6, 2026   Case LawsBenami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case LawsCustoms
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported...
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    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    August 6, 2026   Case LawsCustoms
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    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    August 6, 2026   Case LawsIBC
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    August 6, 2026   Case LawsMoney Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory ...
    August 6, 2026   Case LawsService Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case LawsCentral Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case LawsCentral Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    August 6, 2026   Case LawsIndian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    August 6, 2026   Case LawsIndian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   NotificationsCentral Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   NotificationsCentral Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    August 5, 2026   NotificationsCentral Excise
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    August 5, 2026   CircularsGST
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...
    August 5, 2026   CircularsCustoms
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    August 5, 2026   CircularsSEBI
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    August 6, 2026   Case Laws Income Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exemption treatment.
    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case Laws Customs
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
    August 6, 2026   Case Laws Customs
    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    August 6, 2026   Case Laws Customs
    Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
    August 6, 2026   Case Laws Customs
    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    August 6, 2026   Case Laws IBC
    Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
    August 6, 2026   Case Laws Money Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
    August 6, 2026   Case Laws Service Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case Laws Central Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    August 6, 2026   Case Laws Indian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    August 6, 2026   Case Laws Indian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    August 5, 2026   Notifications Central Excise
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    August 5, 2026   Circulars GST
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination across CGST Zones.
    August 5, 2026   Circulars Customs
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    August 5, 2026   Circulars SEBI
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.

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      Home› Highlights › Income Tax › 2020 › January, 2020 › This
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      Income Tax

      Revision u/s 263 - dropping of proceedings by the AO - internal...

      Revision u/s 263: Internal Order Dropped by AO Now Subject to Review Once Communicated to Petitioner.

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      Income TaxJanuary 10, 2020Case LawsHC
      Revision u/s 263 - dropping of proceedings by the AO - internal order which was not communicated to the assessee - once the aforesaid decision is communicated and made known to the petitioner, such decision would be amenable to revision u/s 263 of the Income Tax Act, 1961.
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