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    April 22, 2026   Case Laws Income Tax
    Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
    April 22, 2026   Case Laws Income Tax
    Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
    April 22, 2026   Case Laws Income Tax
    Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
    April 22, 2026   Case Laws Customs
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    April 22, 2026   Case Laws Customs
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    April 22, 2026   Case Laws Customs
    Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
    April 22, 2026   Case Laws Customs
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    April 22, 2026   Case Laws Customs
    Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
    April 22, 2026   Case Laws Customs
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    April 22, 2026   Case Laws IBC
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    April 22, 2026   Case Laws IBC
    Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
    April 22, 2026   Case Laws IBC
    Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
    April 22, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
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    April 22, 2026   Case Laws Money Laundering
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    April 21, 2026   Notifications SEBI
    Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
    April 21, 2026   Circulars Customs
    Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
    April 21, 2026   Circulars FEMA
    INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
    April 21, 2026   Circulars Customs
    Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
    April 21, 2026   Case Laws GST
    Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
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April 22, 2026   Case Laws Income Tax
Transfer pricing on interest-free group loans fails where business has not commenced and no income was earned.
April 22, 2026   Case Laws Income Tax
Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
April 22, 2026   Case Laws Income Tax
Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
April 22, 2026   Case Laws Customs
RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
April 22, 2026   Case Laws Customs
Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
April 22, 2026   Case Laws Customs
Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
April 22, 2026   Case Laws Customs
Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
April 22, 2026   Case Laws Customs
Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
April 22, 2026   Case Laws Customs
DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
April 22, 2026   Case Laws IBC
Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
April 22, 2026   Case Laws IBC
Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
April 22, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
April 22, 2026   Case Laws IBC
SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
April 22, 2026   Case Laws Money Laundering
Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
April 21, 2026   Notifications SEBI
Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars FEMA
INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
April 21, 2026   Case Laws GST
Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.

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Income Tax

Unexplained cash credits u/s.68 - Penny stock purchases - The...

Unexplained Cash Credits from Penny Stocks Confirmed u/s 68 of Income Tax Act, Investigation Reports Detail Modus Operandi.

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Income Tax March 28, 2020 Case Laws AT
Unexplained cash credits u/s.68 - Penny stock purchases - The modus operandi involving operators, intermediaries and the beneficiaries have already been detailed in the investigation report prepared and disseminated by the Kolkata Investigation Directorate. Similar investigations were also conducted by the Directorate of Investigation at Mumbai and Ahmedabad. - Additions confirmed.
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Acts Income Tax
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