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    May 28, 2026   Case Laws Income Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case Laws Income Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case Laws Income Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
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    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
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May 28, 2026   Case Laws Income Tax
Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
May 28, 2026   Case Laws Income Tax
Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
May 28, 2026   Case Laws Income Tax
Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expenses.
May 28, 2026   Case Laws Income Tax
Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
May 28, 2026   Case Laws Income Tax
TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
May 28, 2026   Case Laws Income Tax
Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
May 28, 2026   Case Laws Income Tax
Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
May 28, 2026   Case Laws Income Tax
Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
May 28, 2026   Case Laws Customs
Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
May 28, 2026   Case Laws Customs
Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
May 28, 2026   Case Laws Customs
Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
May 28, 2026   Case Laws Customs
Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
May 28, 2026   Case Laws Customs
Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
May 28, 2026   Case Laws IBC
Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
May 28, 2026   Case Laws IBC
CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
May 28, 2026   Case Laws IBC
Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
May 28, 2026   Case Laws FEMA
FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
May 28, 2026   Case Laws Money Laundering
Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
May 28, 2026   Case Laws Money Laundering
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
May 28, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.

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Central Excise

Classification of goods - dolachar or coalchar - waste item -...

Tribunal Rules Dolachar Should Be Classified Under Chapter Heading 2701.00 Similar to Coal, Not as Waste Item.

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Central Excise February 15, 2022 Case Laws AT
Classification of goods - dolachar or coalchar - waste item - classifiable under Chapter Heading 2619 of the First Schedule to the Central Excise Tariff Act or not - The issue already stands decided by this Tribunal - the product is akin to coal and accordingly is to be classified under 2701.00. - AT
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