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    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case Laws Income Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
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    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Customs
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    August 6, 2026   Case Laws Indian Laws
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    August 5, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
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August 6, 2026   Case Laws Income Tax
Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
August 6, 2026   Case Laws Income Tax
Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
August 6, 2026   Case Laws Income Tax
Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
August 6, 2026   Case Laws Income Tax
Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
August 6, 2026   Case Laws Income Tax
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exemption treatment.
August 6, 2026   Case Laws Benami Property
Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
August 6, 2026   Case Laws Customs
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
August 6, 2026   Case Laws Customs
SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
August 6, 2026   Case Laws Customs
Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
August 6, 2026   Case Laws Customs
Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
August 6, 2026   Case Laws Customs
Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
August 6, 2026   Case Laws IBC
Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
August 6, 2026   Case Laws Money Laundering
Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
August 6, 2026   Case Laws Service Tax
Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
August 6, 2026   Case Laws Central Excise
Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
August 6, 2026   Case Laws Central Excise
Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
August 6, 2026   Case Laws Indian Laws
Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
August 6, 2026   Case Laws Indian Laws
Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
August 5, 2026   Notifications Central Excise
Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
August 5, 2026   Notifications Central Excise
Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.

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GST

Refund of unutilised Input Tax Credit - Annexure B was not...

Petitioner seeks refund of unutilised Input Tax Credit after correcting error in Annexure B submission. Authorities must process claim.

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GST February 8, 2023 Case Laws HC
Refund of unutilised Input Tax Credit - Annexure B was not complete in all respect - it was essential for the concerned authorities to examine the information as submitted by the petitioner and process its claim for refund in accordance with law. Clearly, the petitioner cannot be penalised for the inadvertent error in submitting an erroneous information against Column No. 7 of its form, which has since been rectified. - HC
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Acts Income Tax
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