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    August 13, 2026   Case Laws Customs
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
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    August 13, 2026   Case Laws Money Laundering
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    August 13, 2026   Case Laws Service Tax
    CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
    August 13, 2026   Case Laws Indian Laws
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    August 12, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
    August 12, 2026   Circulars SEBI
    Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines wit...
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    August 12, 2026   Case Laws GST
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August 13, 2026   Case Laws Customs
Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
August 13, 2026   Case Laws Customs
Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.
August 13, 2026   Case Laws Customs
Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.
August 13, 2026   Case Laws Companies Law
Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed invoices.
August 13, 2026   Case Laws SEBI
Insider trading presumption applies when persons possessing UPSI trade, with disgorgement available for losses averted through the contravention.
August 13, 2026   Case Laws IBC
Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
August 13, 2026   Case Laws IBC
Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
August 13, 2026   Case Laws FEMA
Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.
August 13, 2026   Case Laws Money Laundering
Money-laundering proceedings can survive compromise quashing, while PMLA bail fails where twin conditions and flight-risk concerns remain unmet.
August 13, 2026   Case Laws Money Laundering
Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.
August 13, 2026   Case Laws Service Tax
Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.
August 13, 2026   Case Laws Service Tax
Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
August 13, 2026   Case Laws Service Tax
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within normal limitation.
August 13, 2026   Case Laws Service Tax
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine membership attributes.
August 13, 2026   Case Laws Service Tax
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolution.
August 13, 2026   Case Laws Indian Laws
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility averments.
August 12, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
August 12, 2026   Circulars SEBI
Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines with immediate effect.
August 12, 2026   Circulars DGFT
Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
August 12, 2026   Case Laws GST
GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.

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

Diversion of income by overriding Title - The assessee has acted...

Income Diverted by Overriding Title Not Taxable for Assessee Acting as Government Scheme Implementer.

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Income Tax November 12, 2022 Case Laws AT
Diversion of income by overriding Title - The assessee has acted as nodal or implementing agency for the schemes framed by GOI. Hence the amounts transferred to TDF/WDF are diverted at source itself and hence, the same does not belong to the assessee. Accordingly, the amounts so diverted to TDF/WDF cannot be brought to tax in the hands of the assessee. - AT
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Acts Income Tax
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