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October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.
October 3, 2026   Case Laws IBC
Mandatory liquidation after CIRP expiry applies despite failed CoC liquidation vote, later expressions of interest, or MSME eligibility claims.
October 3, 2026   Case Laws Money Laundering
Further investigation under anti-money-laundering law may continue before charges are framed without prior Criminal Court permission.
October 3, 2026   Case Laws Money Laundering
Appellate scrutiny of PMLA bail orders distinguishes invalid grant from cancellation based on subsequent conduct.
October 3, 2026   Case Laws Money Laundering
PMLA attachment of mortgaged property turns on the secured creditor's due diligence and links to alleged crime.
October 3, 2026   Case Laws Service Tax
Government grants-in-aid lacking service quid pro quo fall outside service tax; recorded reverse-charge liabilities are time-barred.
October 3, 2026   Case Laws Central Excise
Electronic evidence certification determines whether alleged clandestine removal data can support excise duty quantification and related penalties.
October 3, 2026   Case Laws Central Excise
Third-Party Electronic Records Require Proven Authenticity and Independent Corroboration Before Supporting Clandestine Clearance Demands
October 3, 2026   Case Laws Central Excise
Tariff classification distinguishes batter-coated namkeen from oil-fried salted peanuts, while allowing ISD credit and removing interpretational penalties.
October 3, 2026   Case Laws Indian Laws
Deemed service of a correctly addressed cheque dishonour demand notice satisfies the statutory requirement despite receipt by a family member.
October 3, 2026   Case Laws Indian Laws
Juridical seat versus arbitral venue determines supervisory court jurisdiction, while timely award challenges remain within the prescribed limitation period.
October 3, 2026   Case Laws Indian Laws
Judicial review of disciplinary complaint closures remains limited to legality, leaving plausible disciplinary findings undisturbed.
October 2, 2026   Notifications DGFT
Minimum import price condition for Virgin Multi-layer Paper Board imports remains extended under existing terms.
October 2, 2026   Notifications DGFT
RoDTEP Scheme continuation preserves export duty remission eligibility and existing rates, caps, and conditions for eligible exporters.

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Home › Highlights › Income Tax › 2022 › May, 2022 › This
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Income Tax

Deemed dividend under section 2(22)(e) - assessee claimed that...

Court Confirms Additions as Advances Deemed Dividends u/s 2(22)(e) of Income Tax Act; Lacks Evidence for Business Advances.

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Income Tax May 26, 2022 Case Laws AT
Deemed dividend under section 2(22)(e) - assessee claimed that advances were received as business advances, however, the assessee failed to produce any documentary evidence in support of this submission - the basic conditions of section 2(22)(e) of the Act are satisfied in the present case. - Additions confirmed - AT
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