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    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
    August 20, 2026   Case Laws Customs
    Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
    August 20, 2026   Case Laws Customs
    EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
    August 20, 2026   Case Laws Customs
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    August 20, 2026   Case Laws Companies Law
    Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
    August 20, 2026   Case Laws SEBI
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    August 20, 2026   Case Laws IBC
    Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
    August 20, 2026   Case Laws IBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
    August 20, 2026   Case Laws Service Tax
    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
    August 20, 2026   Case Laws Indian Laws
    Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.
    August 20, 2026   Case Laws Indian Laws
    Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.
    August 19, 2026   Notifications DGFT
    Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
    August 19, 2026   Circulars SEBI
    Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
    August 19, 2026   Case Laws GST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case Laws GST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case Laws GST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case Laws GST
    Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
    August 19, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case Laws GST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
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August 20, 2026   Case Laws Customs
Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
August 20, 2026   Case Laws Customs
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
August 20, 2026   Case Laws Customs
Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
August 20, 2026   Case Laws Customs
EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
August 20, 2026   Case Laws Customs
Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
August 20, 2026   Case Laws Companies Law
Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
August 20, 2026   Case Laws SEBI
Information held by public authorities limits RTI access; regulatory powers do not require collection from private bodies.
August 20, 2026   Case Laws IBC
Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
August 20, 2026   Case Laws IBC
Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
August 20, 2026   Case Laws Service Tax
Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
August 20, 2026   Case Laws Indian Laws
Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.
August 20, 2026   Case Laws Indian Laws
Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.
August 19, 2026   Notifications DGFT
Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
August 19, 2026   Circulars SEBI
Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
August 19, 2026   Case Laws GST
Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
August 19, 2026   Case Laws GST
Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
August 19, 2026   Case Laws GST
Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
August 19, 2026   Case Laws GST
Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
August 19, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
August 19, 2026   Case Laws GST
Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.

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Income Tax

Penalty u/s 271(1)(c) - disallowance u/s 40(a)(ia) - The only...

No Penalty Imposed for Tax Deduction Error u/s 271(1)(c) Due to Statutory Disallowance u/s 40(a)(ia).

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Income Tax August 27, 2020 Case Laws AT
Penalty u/s 271(1)(c) - disallowance u/s 40(a)(ia) - The only reason for which the expenditure was disallowed is due to non–deduction of tax at source. In other words, it is statutory disallowance. That being the case, the assessee cannot be accused of submitting inaccurate particulars of income or concealing its income - No penalty - AT
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Acts Income Tax
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