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    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case Laws Income Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
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    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
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    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
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    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
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    May 30, 2026   Case Laws Customs
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    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case Laws Indian Laws
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    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
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May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
May 30, 2026   Case Laws Income Tax
Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
May 30, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
May 30, 2026   Case Laws Income Tax
Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
May 30, 2026   Case Laws Income Tax
Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
May 30, 2026   Case Laws Income Tax
Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
May 30, 2026   Case Laws Income Tax
Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
May 30, 2026   Case Laws Customs
Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
May 30, 2026   Case Laws IBC
CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
May 30, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
May 30, 2026   Case Laws Indian Laws
Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
May 30, 2026   Case Laws Indian Laws
Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.

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Customs

Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act -...

DRI's Authority to Issue Show Cause Notices u/s 28 of Customs Act Invalidated; Legal Authority Questioned.

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Customs October 30, 2021 Case Laws HC
Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal - In the present case, the entire proceedings are initiated by the respondent No. 2 - Joint Director, DRI, Mumbai, by issuing the show cause notice are invalid, without any authority of law and liable to be set aside and ensuing demands are also liable to be set aside. - HC
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