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    May 9, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c) ran from AO's initiation recommendation, making the later penalty order time-barred.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing comparables and receivables interest: KPO exclusion, LIBOR plus 200 basis points, and case-specific credit period applied.
    May 9, 2026   Case Laws Income Tax
    Limited scrutiny exceeded without approval; partner-funded bank credits were not taxable as firm business income
    May 9, 2026   Case Laws Customs
    Knowledge of concealed goods required for penalty against Customs House Agent under customs law
    May 9, 2026   Case Laws Customs
    Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
    May 9, 2026   Case Laws Customs
    Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
    May 9, 2026   Case Laws Customs
    Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
    May 9, 2026   Case Laws Customs
    Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
    May 9, 2026   Case Laws Customs
    Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
    May 9, 2026   Case Laws Customs
    Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
    May 9, 2026   Case Laws Companies Law
    Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
    May 9, 2026   Case Laws Companies Law
    Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.
    May 9, 2026   Case Laws Companies Law
    Section 244 waiver threshold upheld where prima facie oppression, mismanagement, and articles violations supported the petition.
    May 9, 2026   Case Laws IBC
    Section 7 insolvency cannot be used for coercive recovery where a quadripartite transaction is predominantly contractual.
    May 9, 2026   Case Laws IBC
    Limitation under Section 14 extends to prior IBC proceedings barred by pre-existing dispute, keeping the civil suit timely.
    May 9, 2026   Case Laws IBC
    Limitation under insolvency appeals starts from open-court pronouncement, with no condonation beyond the statutory outer limit.
    May 9, 2026   Case Laws IBC
    Project completion and CoC approval in insolvency: NCLAT rejects one promoter proposal, permits another subject to creditor consent.
    May 9, 2026   Case Laws FEMA
    FEMA export proceeds and hearsay evidence defeated the commission-related contravention in independent enforcement proceedings.
    May 9, 2026   Case Laws FEMA
    FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.
    May 8, 2026   Case Laws GST
    Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
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May 9, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c) ran from AO's initiation recommendation, making the later penalty order time-barred.
May 9, 2026   Case Laws Income Tax
Transfer pricing comparables and receivables interest: KPO exclusion, LIBOR plus 200 basis points, and case-specific credit period applied.
May 9, 2026   Case Laws Income Tax
Limited scrutiny exceeded without approval; partner-funded bank credits were not taxable as firm business income
May 9, 2026   Case Laws Customs
Knowledge of concealed goods required for penalty against Customs House Agent under customs law
May 9, 2026   Case Laws Customs
Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
May 9, 2026   Case Laws Customs
Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
May 9, 2026   Case Laws Customs
Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
May 9, 2026   Case Laws Customs
Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
May 9, 2026   Case Laws Customs
Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
May 9, 2026   Case Laws Customs
Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
May 9, 2026   Case Laws Companies Law
Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
May 9, 2026   Case Laws Companies Law
Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.
May 9, 2026   Case Laws Companies Law
Section 244 waiver threshold upheld where prima facie oppression, mismanagement, and articles violations supported the petition.
May 9, 2026   Case Laws IBC
Section 7 insolvency cannot be used for coercive recovery where a quadripartite transaction is predominantly contractual.
May 9, 2026   Case Laws IBC
Limitation under Section 14 extends to prior IBC proceedings barred by pre-existing dispute, keeping the civil suit timely.
May 9, 2026   Case Laws IBC
Limitation under insolvency appeals starts from open-court pronouncement, with no condonation beyond the statutory outer limit.
May 9, 2026   Case Laws IBC
Project completion and CoC approval in insolvency: NCLAT rejects one promoter proposal, permits another subject to creditor consent.
May 9, 2026   Case Laws FEMA
FEMA export proceeds and hearsay evidence defeated the commission-related contravention in independent enforcement proceedings.
May 9, 2026   Case Laws FEMA
FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.
May 8, 2026   Case Laws GST
Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.

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GST

The class of registered person required to issue e-invoice - SEZ...

E-invoicing threshold raised to 500 crores for registered persons; SEZ units remain exempt from this requirement.

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GST July 31, 2020 Notifications
The class of registered person required to issue e-invoice - SEZ units excluded - Threshold limit of turnover enhanced from 100 crores to 500 crores.
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Acts Income Tax
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