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    August 24, 2026   Case Laws Income Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
    August 24, 2026   Case Laws Income Tax
    Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
    August 24, 2026   Case Laws Income Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case Laws Customs
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    August 24, 2026   Case Laws Customs
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
    August 24, 2026   Case Laws Customs
    Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
    August 24, 2026   Case Laws Customs
    Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
    August 24, 2026   Case Laws Companies Law
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
    August 24, 2026   Case Laws SEBI
    ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
    August 24, 2026   Case Laws Service Tax
    Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
    August 24, 2026   Case Laws Indian Laws
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    August 22, 2026   Notifications DGFT
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    August 22, 2026   Circulars DGFT
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    August 22, 2026   Circulars DGFT
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    August 22, 2026   Circulars Customs
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    August 22, 2026   Circulars Customs
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August 24, 2026   Case Laws Income Tax
Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
August 24, 2026   Case Laws Income Tax
Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
August 24, 2026   Case Laws Income Tax
Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
August 24, 2026   Case Laws Customs
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantification.
August 24, 2026   Case Laws Customs
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
August 24, 2026   Case Laws Customs
Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
August 24, 2026   Case Laws Customs
Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilities.
August 24, 2026   Case Laws Customs
Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
August 24, 2026   Case Laws Customs
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase.
August 24, 2026   Case Laws Customs
Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
August 24, 2026   Case Laws Companies Law
Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
August 24, 2026   Case Laws SEBI
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before the arbitral forum.
August 24, 2026   Case Laws Service Tax
Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
August 24, 2026   Case Laws Indian Laws
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fresh RFPs.
August 22, 2026   Notifications DGFT
One Star Export House status now accepts export performance in any two of the preceding three financial years.
August 22, 2026   Notifications DGFT
Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
August 22, 2026   Circulars DGFT
Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
August 22, 2026   Circulars DGFT
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.
August 22, 2026   Circulars Customs
Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
August 22, 2026   Circulars Customs
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.

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Income Tax

If any amount is required to be payable to the Income-tax...

Income-Tax Department Recognized as Creditor, Can Object to Claims Against Transferor Company Under Tax Obligations.

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Income Tax September 5, 2012 Case Laws HC
If any amount is required to be payable to the Income-tax Department by the transferor company, the Income-tax Department can be said to be a creditor so far as its claim against the transferor company is concerned. Considering the same, it cannot be said that the Income-tax Department has no locus to put forward its objections in this behalf. - HC
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