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    July 16, 2026   Case Laws Income Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
    July 16, 2026   Case Laws Income Tax
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    July 16, 2026   Case Laws IBC
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    July 16, 2026   Case Laws IBC
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    July 16, 2026   Case Laws IBC
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    July 16, 2026   Case Laws Money Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    July 16, 2026   Case Laws Service Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case Laws Wealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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July 16, 2026   Case Laws Income Tax
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protection.
July 16, 2026   Case Laws Income Tax
Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
July 16, 2026   Case Laws Income Tax
Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
July 16, 2026   Case Laws Customs
Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
July 16, 2026   Case Laws Customs
Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
July 16, 2026   Case Laws Customs
Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
July 16, 2026   Case Laws Customs
Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
July 16, 2026   Case Laws Customs
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
July 16, 2026   Case Laws IBC
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.
July 16, 2026   Case Laws IBC
Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
July 16, 2026   Case Laws IBC
Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
July 16, 2026   Case Laws Money Laundering
Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
July 16, 2026   Case Laws Money Laundering
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
July 16, 2026   Case Laws Service Tax
Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
July 16, 2026   Case Laws Service Tax
Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
July 16, 2026   Case Laws Wealth-tax
Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
July 15, 2026   Notifications SEBI
Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
July 15, 2026   Notifications SEBI
Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
July 15, 2026   Notifications DGFT
Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
July 15, 2026   Notifications Income Tax
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.

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Income Tax

Assessment u/s 153A - There is no specific provision in the Act...

Notice Not Required for Section 153A Assessments; Additions Allowed Without Incriminating Material if No Pending Assessment.

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Income Tax May 28, 2022 Case Laws AT
Assessment u/s 153A - There is no specific provision in the Act requiring the assessment u/s 153A to be made after issuing notice u/s 143(2) - there is no legal impediment in making an addition, otherwise than on the basis of any incriminating material found during search, in an assessment u/s 153A for a year whose assessment was not pending on the date of search. - AT
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Acts Income Tax
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