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    July 21, 2026   Case Laws Customs
    Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.
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July 21, 2026   Case Laws Customs
Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.
July 21, 2026   Case Laws Customs
Semi-manufactured gold classification under Heading 7108 permits conditional ASEAN tariff preference without displacing separate import-policy restrictions.
July 21, 2026   Case Laws IBC
Section 7 insolvency admission proceeds despite unfinalised compromise proposals, settlement talks and pending counterclaims where financial debt and default stand established.
July 21, 2026   Case Laws IBC
Proportional disciplinary suspension requires hearings on unrelated assignments; creditor committees retain discretion to replace resolution professionals.
July 21, 2026   Case Laws IBC
Limitation for insolvency applications defeated proceedings despite valid partner authorisation and advances qualifying as financial debt.
July 21, 2026   Case Laws Service Tax
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approved unit activities.
July 21, 2026   Case Laws Indian Laws
Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
July 21, 2026   Case Laws Indian Laws
Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning affected companies.
July 20, 2026   Notifications Income Tax
Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.
July 20, 2026   Notifications Income Tax
Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.
July 20, 2026   Circulars FEMA
Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.
July 20, 2026   Case Laws GST
Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
July 20, 2026   Case Laws GST
Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
July 20, 2026   Case Laws Income Tax
Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.
July 20, 2026   Case Laws Income Tax
Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
July 20, 2026   Case Laws Income Tax
Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.
July 20, 2026   Case Laws Income Tax
Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
July 20, 2026   Case Laws Income Tax
Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
July 20, 2026   Case Laws Income Tax
Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
July 20, 2026   Case Laws Income Tax
Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.

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Income Tax

Revision u/s 263 - addition u/s. 68 - This is not a case of...

Section 263 Revision: No Non-Enquiry Found in Section 68 Addition; Assessing Officer's View Deemed Reasonable.

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Income Tax May 3, 2021 Case Laws AT
Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a possible view. Just because the total income determined by the Assessing Officer in the second round of assessment proceedings, is less than the income determined in the first assessment proceedings, the order does not become erroneous. - AT
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Acts Income Tax
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