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    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
    July 15, 2026   Case Laws Customs
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
    July 15, 2026   Case Laws Companies Law
    Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
    July 15, 2026   Case Laws Companies Law
    Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
    July 15, 2026   Case Laws SEBI
    Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
    July 15, 2026   Case Laws IBC
    Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termination.
    July 15, 2026   Case Laws IBC
    Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
    July 15, 2026   Case Laws Money Laundering
    Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
    July 15, 2026   Case Laws Service Tax
    Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
    July 15, 2026   Case Laws Indian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case Laws VAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case Laws GST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
    July 14, 2026   Case Laws GST
    Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
    July 14, 2026   Case Laws GST
    Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
    July 14, 2026   Case Laws GST
    Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
    July 14, 2026   Case Laws GST
    GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
    July 14, 2026   Case Laws GST
    Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
    July 14, 2026   Case Laws Income Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
    July 14, 2026   Case Laws Income Tax
    Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.

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      Home› Highlights › Income Tax › 2020 › October, 2020 › This
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      Income Tax

      The addition made by the AO except the addition made on account...

      Additions from AO's Fishing and Roving Enquiry Deemed Unsustainable; Bogus Purchases Reassessment Excluded.

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      Income TaxOctober 26, 2020Case LawsAT
      The addition made by the AO except the addition made on account of bogus purchases which was the subject matter of reassessment, are not sustainable. Once, it is established that the AO has made fishing and roving enquiry, the additions made as a result of such enquiry cannot be confirmed - AT
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