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    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case Laws Income Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
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    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
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    May 15, 2026   Case Laws GST
    Capacity-based excise evasion allegations justified denial of bail where seized materials and statements showed prima facie concealment.
    May 15, 2026   Case Laws GST
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    May 15, 2026   Case Laws GST
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    May 15, 2026   Case Laws GST
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May 16, 2026   Case Laws Income Tax
Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
May 16, 2026   Case Laws Income Tax
Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
May 16, 2026   Case Laws Benami Property
Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
May 16, 2026   Case Laws Customs
Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
May 16, 2026   Case Laws Customs
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
May 16, 2026   Case Laws Customs
Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
May 16, 2026   Case Laws Customs
Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
May 16, 2026   Case Laws Companies Law
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
May 16, 2026   Case Laws Service Tax
Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
May 16, 2026   Case Laws Central Excise
Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
May 15, 2026   Notifications DGFT
Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
May 15, 2026   Notifications Labour laws
Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
May 15, 2026   Notifications IBC
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing director renewal.
May 15, 2026   Circulars Customs
Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
May 15, 2026   Circulars Customs
Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
May 15, 2026   Circulars FEMA
RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.
May 15, 2026   Case Laws GST
Capacity-based excise evasion allegations justified denial of bail where seized materials and statements showed prima facie concealment.
May 15, 2026   Case Laws GST
Speaking order requirement invalidated GST registration cancellation passed without reasons or proper application of mind.
May 15, 2026   Case Laws GST
Natural justice in limitation scrutiny requires an appellate authority to hear the appellant before dismissing a statutory appeal as time-barred.
May 15, 2026   Case Laws GST
Refund withholding fails where no interim restraint exists in the statutory appeal, requiring release of the deposited amount.

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Income Tax

Lump sum payment for development of infrastructure for...

Lump Sum for Infrastructure Deemed Revenue Expenditure u/s 37(1) of Income Tax Act: Tribunal's Decision Explained.

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Income Tax November 5, 2020 Case Laws HC
Lump sum payment for development of infrastructure for uninterrupted power supply - revenue expenditure u/s 37(1) - The instant case, though the assessee has parted with substantial funds to M/s.Ford India Private Limited, the capital asset continued to remain the property of M/s.Ford India Private Limited. - Tribunal rightly examined the nature of transaction and held that expenditure to be in the Revenue field - HC
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