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    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
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    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
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    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
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    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
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    July 1, 2026   Case Laws Customs
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July 1, 2026   Case Laws Income Tax
Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
July 1, 2026   Case Laws Income Tax
Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
July 1, 2026   Case Laws Income Tax
Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
July 1, 2026   Case Laws Income Tax
Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
July 1, 2026   Case Laws Income Tax
Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
July 1, 2026   Case Laws Income Tax
Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
July 1, 2026   Case Laws Income Tax
GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
July 1, 2026   Case Laws Income Tax
Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
July 1, 2026   Case Laws Income Tax
Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
July 1, 2026   Case Laws Income Tax
Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
July 1, 2026   Case Laws Customs
SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
July 1, 2026   Case Laws Customs
Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
July 1, 2026   Case Laws Customs
Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
July 1, 2026   Case Laws Customs
Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
July 1, 2026   Case Laws Customs
Principal function and essential character tests place Espressif board and module under wireless communication classification.
July 1, 2026   Case Laws Customs
Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
July 1, 2026   Case Laws Companies Law
Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
July 1, 2026   Case Laws IBC
Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
July 1, 2026   Case Laws IBC
Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
July 1, 2026   Case Laws Money Laundering
PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.

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Income Tax

Revision u/s 263 - The law is well settled that if there is a...

Assessment Order Deemed Erroneous if AO Fails to Investigate: Section 263 Enables Correction for Tax Compliance.

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Income Tax February 7, 2020 Case Laws AT
Revision u/s 263 - The law is well settled that if there is a failure on the part of AO to make an enquiry on the issue which calls for an enquiry, that by itself will render the order of assessment erroneous and prejudicial to the interests of the revenue.
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