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October 17, 2026   Case Laws Customs
Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
October 17, 2026   Case Laws Customs
ICEGATE technical glitches supported interest refunds where delayed Bill of Entry filing alone caused denial under the waiver order.
October 17, 2026   Case Laws Customs
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnished.
October 17, 2026   Case Laws Money Laundering
Prior hearing before PMLA cognizance is mandatory under BNSS for Enforcement Directorate complaints filed after its commencement.
October 17, 2026   Case Laws Central Excise
Personal penalty for invoices without goods requires proven issuance or abetment and procedurally admissible witness statements.
October 17, 2026   Case Laws Income Tax
Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.
October 17, 2026   Case Laws Income Tax
Reasoned appellate adjudication remains mandatory even where an income-tax appeal proceeds ex parte after notice non-compliance.
October 17, 2026   Case Laws Income Tax
Trust deed irrevocability prevents missing irrevocability or dissolution clauses from alone defeating charitable registration and donor-tax approval.
October 17, 2026   Case Laws Income Tax
Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.
October 17, 2026   Case Laws Income Tax
Section 263 revision requires valid scrutiny conversion and independent record-based satisfaction; section 28 interest remains enhanced compensation.
October 17, 2026   Case Laws Customs
Burden of proving smuggling remains with Revenue for non-notified betel nuts; inconclusive origin evidence cannot sustain confiscation or penalties.
October 17, 2026   Case Laws Customs
Mandatory notice limitation invalidates delayed Customs Broker penalty proceedings, leaving alleged regulatory contraventions unexamined on merits.
October 17, 2026   Case Laws Customs
Composite car radio-DVD classification requires proof of principal function; indeterminacy places goods under the last equally meriting heading.
October 17, 2026   Case Laws IBC
Liquidation auction value governs stamp duty when transparent insolvency sales establish true market value for registration.
October 17, 2026   Case Laws Indian Laws
Administrative write-down authority cannot be implied after a reconstruction scheme omits specific AT-1 bond powers.
October 16, 2026   Notifications Customs
Customs clearance at Mandalgarh now covers unloading imported goods and loading export goods at the designated location.
October 16, 2026   Case Laws IBC
Financial Default Determination: Information Utility records and contemporaneous evidence support CIRP admission despite profitability disputes.
October 16, 2026   Case Laws GST
Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
October 16, 2026   Case Laws GST
Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
October 16, 2026   Case Laws GST
GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.

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Home › Highlights › Income Tax › 2023 › March, 2023 › This
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Income Tax

Reopening of assessment u/s 147 - addition on account of...

Section 147 Reopening Flawed: AO Misinterprets Facts, Incorrectly Applies Section 68 on Nonexistent Credit Entries.

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Income Tax March 27, 2023 Case Laws AT
Reopening of assessment u/s 147 - addition on account of unsecured loan from 3 parties - AO has reopened the assessment based upon wrong facts, wrong appreciation of facts and without any application of any mind, in as much as, the assessee has not taken any credit entry but, in fact, have made debit entries and, therefore, by no stretch of imagination provisions of section 68 of the Act can be applied. - AT
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