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    June 22, 2026   Case LawsIncome Tax
    Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
    June 22, 2026   Case LawsIncome Tax
    Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
    June 22, 2026   Case LawsIncome Tax
    Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)
    June 22, 2026   Case LawsIncome Tax
    Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay
    June 22, 2026   Case LawsIncome Tax
    Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule
    June 22, 2026   Case LawsIncome Tax
    Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus
    June 22, 2026   Case LawsIncome Tax
    Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed
    June 22, 2026   Case LawsIncome Tax
    Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.
    June 22, 2026   Case LawsIncome Tax
    Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.
    June 22, 2026   Case LawsIncome Tax
    Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable
    June 22, 2026   Case LawsIncome Tax
    Make available test under India-UK DTAA: managerial business support services were not fees for technical services
    June 22, 2026   Case LawsIncome Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case LawsIncome Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case LawsIncome Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case LawsIncome Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
    June 22, 2026   Case LawsIncome Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case LawsCustoms
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case LawsCustoms
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case LawsCustoms
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case LawsIBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
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    June 22, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where audit objections revisit depreciation, goodwill, CSR donations and discount provisions.
    June 22, 2026   Case Laws Income Tax
    Intra-city case transfer without hearing validates transferee officer's jurisdiction and preserves assessment notices already issued
    June 22, 2026   Case Laws Income Tax
    Minimum one-acre housing project rule bars clubbing separate residential land for deduction under section 80IB(10)
    June 22, 2026   Case Laws Income Tax
    Residential house exemption and stamp duty tolerance band applied liberally despite COVID-related construction delay
    June 22, 2026   Case Laws Income Tax
    Late loss return bars carry forward of short-term capital loss; subsequent-year set off denied under filing rule
    June 22, 2026   Case Laws Income Tax
    Year-specific satisfaction note required for section 153C jurisdiction; common mechanical note vitiated assessment where seized material lacked nexus
    June 22, 2026   Case Laws Income Tax
    Consistency in assessee's own case defeats notional interest addition on subsidiary loans; settled view was followed
    June 22, 2026   Case Laws Income Tax
    Unexplained investment in property: banking trail and parent-funded payment defeated section 69 addition despite no gift deed.
    June 22, 2026   Case Laws Income Tax
    Surrendered business income cannot be taxed as unexplained income absent an independent source; business treatment affirmed.
    June 22, 2026   Case Laws Income Tax
    Under-reporting penalty for depreciation disallowance fails where a charitable trust's income remains nil and no tax is payable
    June 22, 2026   Case Laws Income Tax
    Make available test under India-UK DTAA: managerial business support services were not fees for technical services
    June 22, 2026   Case Laws Income Tax
    Convertible debentures remain debt until conversion, and pre-conversion interest plus receivable adjustments need fresh transfer pricing review.
    June 22, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    June 22, 2026   Case Laws Income Tax
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    June 22, 2026   Case Laws Income Tax
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and remitted.
    June 22, 2026   Case Laws Income Tax
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    June 22, 2026   Case Laws Customs
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    June 22, 2026   Case Laws Customs
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    June 22, 2026   Case Laws Customs
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    June 22, 2026   Case Laws IBC
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process

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      Home› Highlights › Customs › 2020 › June, 2020 › This
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      Customs

      Exemption for Customs duty - import of textile machines - The...

      Textile Machine Duty Exemption Not Retroactive; No Refunds for Past Customs Duties in Textile & Chemical Sectors.

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      CustomsJune 22, 2020Case LawsHC
      Exemption for Customs duty - import of textile machines - The inclusion of the import items namely, ‘textile’ and ‘chemical sectors’, if construed to be operative retrospectively, then the same would entail refund of all customs duties already levied under the ten per cent customs duty regime. Such a consequence was never the intendment of the amendment.
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