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    July 25, 2026   Case Laws Customs
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case Laws Customs
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    July 25, 2026   Case Laws Customs
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    July 25, 2026   Case Laws Customs
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    July 25, 2026   Case Laws Companies Law
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    July 25, 2026   Case Laws Money Laundering
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    July 25, 2026   Case Laws Money Laundering
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    July 25, 2026   Case Laws Money Laundering
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    July 25, 2026   Case Laws Service Tax
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    July 25, 2026   Case Laws Indian Laws
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    July 25, 2026   Case Laws Indian Laws
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    July 25, 2026   Case Laws Indian Laws
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    July 24, 2026   Circulars SEBI
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...
    July 24, 2026   Circulars GST
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    July 24, 2026   Case Laws GST
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    July 24, 2026   Case Laws GST
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July 25, 2026   Case Laws Customs
Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
July 25, 2026   Case Laws Customs
Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
July 25, 2026   Case Laws Customs
Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
July 25, 2026   Case Laws Customs
Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
July 25, 2026   Case Laws Companies Law
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
July 25, 2026   Case Laws FEMA
Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
July 25, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
July 25, 2026   Case Laws Money Laundering
Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
July 25, 2026   Case Laws Money Laundering
Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
July 25, 2026   Case Laws Money Laundering
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
July 25, 2026   Case Laws Money Laundering
Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
July 25, 2026   Case Laws Service Tax
Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
July 25, 2026   Case Laws Indian Laws
Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
July 25, 2026   Case Laws Indian Laws
Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
July 25, 2026   Case Laws Indian Laws
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
July 24, 2026   Circulars SEBI
Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
July 24, 2026   Circulars GST
Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.

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Income Tax

Addition on account of share application money received - With...

Share Application Money Case: Creditworthiness Confirmed, No Additions Made After Investor Documentation Submitted to Assessing Officer.

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Income Tax November 11, 2022 Case Laws AT
Addition on account of share application money received - With regards to the credit worthiness of the party, the respondent has submitted the books of accounts, return of income and audit report of the investor companies. Even, both the investor companies have also submitted the documents as required by the AO. Further, the director of the company has appeared before the AO and confirmed the transactions. - No additions - AT
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Acts Income Tax
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