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    July 21, 2026   Case Laws Income Tax
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July 21, 2026   Case Laws Income Tax
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classification.
July 21, 2026   Case Laws Income Tax
Statutory approval under reassessment rules is jurisdictional; sanction by an incompetent authority invalidates the notice and reassessment.
July 21, 2026   Case Laws Income Tax
Insurance compensation adjusted against fire loss cannot be separately taxed, and the consequential concealment penalty fails.
July 21, 2026   Case Laws Income Tax
Securitisation trust pass-through taxation applies where investors lack voluntary common design and retain revocation rights over contributions.
July 21, 2026   Case Laws Income Tax
Mandatory prior notice for bank-account attachment requires release where the assessee was not informed before recovery action.
July 21, 2026   Case Laws Income Tax
Bona fide cash accounting for unpaid loan interest permits exclusion of accrued but unrealised income when consistently disclosed.
July 21, 2026   Case Laws Benami Property
Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.
July 21, 2026   Case Laws Customs
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutiny.
July 21, 2026   Case Laws Customs
Aluminium formwork classification turns on its on-site shuttering function, supporting treatment as aluminium structures rather than moulds.
July 21, 2026   Case Laws Customs
Aluminium formwork used as concrete shuttering is classified as aluminium structures, not as moulds for concrete articles.
July 21, 2026   Case Laws Customs
Customs valuation: proven under-invoicing sustains duty and confiscation, while provisional assessments require lawful finalisation before consequential demands.
July 21, 2026   Case Laws Customs
Sole or principal use classification placed imported floating seals under machinery-parts heading, defeating extended-period customs consequences.
July 21, 2026   Case Laws Customs
Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.
July 21, 2026   Case Laws Customs
Semi-manufactured gold classification under Heading 7108 permits conditional ASEAN tariff preference without displacing separate import-policy restrictions.
July 21, 2026   Case Laws IBC
Section 7 insolvency admission proceeds despite unfinalised compromise proposals, settlement talks and pending counterclaims where financial debt and default stand established.
July 21, 2026   Case Laws IBC
Proportional disciplinary suspension requires hearings on unrelated assignments; creditor committees retain discretion to replace resolution professionals.
July 21, 2026   Case Laws IBC
Limitation for insolvency applications defeated proceedings despite valid partner authorisation and advances qualifying as financial debt.
July 21, 2026   Case Laws Service Tax
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approved unit activities.
July 21, 2026   Case Laws Indian Laws
Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
July 21, 2026   Case Laws Indian Laws
Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning affected companies.

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Central Excise

If the credit can be taken immediately at the end of the month,...

Flexibility in CENVAT Credit Claims: Rule 4(1) Allows Up to Two Years Post-Receipt of Inputs.

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Central Excise January 16, 2020 Case Laws AT
If the credit can be taken immediately at the end of the month, it can be taken after end the year or at the end of 2 years for that matter; the only restriction placed even under the Rule 4 (1) of the CENVAT Rules, 2004 is that credit cannot be taken before the receipt of inputs.
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Acts Income Tax
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