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    August 8, 2026   Case Laws Customs
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case Laws Customs
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case Laws Customs
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
    August 8, 2026   Case Laws Companies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
    August 8, 2026   Case Laws IBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case Laws IBC
    Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
    August 8, 2026   Case Laws Money Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
    August 8, 2026   Case Laws Service Tax
    Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
    August 8, 2026   Case Laws Service Tax
    Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
    August 7, 2026   Notifications Customs
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   Circulars DGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    August 7, 2026   Circulars Customs
    Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
    August 7, 2026   Case Laws GST
    Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
    August 7, 2026   Case Laws GST
    GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
    August 7, 2026   Case Laws GST
    Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
    August 7, 2026   Case Laws GST
    Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
    August 7, 2026   Case Laws GST
    GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
    August 7, 2026   Case Laws GST
    Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.
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August 8, 2026   Case Laws Customs
Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
August 8, 2026   Case Laws Customs
IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
August 8, 2026   Case Laws Customs
Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
August 8, 2026   Case Laws Customs
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for customs classification.
August 8, 2026   Case Laws Companies Law
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued.
August 8, 2026   Case Laws Companies Law
Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.
August 8, 2026   Case Laws IBC
Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
August 8, 2026   Case Laws IBC
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distribution.
August 8, 2026   Case Laws Money Laundering
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides remain unresolved.
August 8, 2026   Case Laws Service Tax
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly recorded.
August 8, 2026   Case Laws Service Tax
Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
August 7, 2026   Notifications Customs
Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
August 7, 2026   Circulars DGFT
Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
August 7, 2026   Circulars Customs
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validity period.
August 7, 2026   Case Laws GST
Interest on self-assessed tax must be determined before garnishee recovery where Electronic Cash Ledger adjustment representations remain undecided.
August 7, 2026   Case Laws GST
GST search safeguards require clear authorisation, verifiable DIN compliance, and genuinely voluntary pre-notice tax payments before recovery.
August 7, 2026   Case Laws GST
Retention of seized GST documents requires valid authorisation; withdrawal removes the basis for retention and requires their return.
August 7, 2026   Case Laws GST
Alternative statutory remedy restricts GST writ challenges unless specific natural justice prejudice establishes an exceptional case.
August 7, 2026   Case Laws GST
GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
August 7, 2026   Case Laws GST
Alternative GST remedy prevails where demand disputes require factual examination and alleged inspection-authorisation bias lacks supporting material.

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Income Tax

Penalty u/s 271AAB(1A) - once the document which has the...

Penalty Imposed for 'Undisclosed Income' Found in Search, Even if Declared and Included in Return Under Sec 271AAB(1A.

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Income Tax May 8, 2023 Case Laws AT
Penalty u/s 271AAB(1A) - once the document which has the characteristics of ‘undisclosed income’ found and recovered during the course of search and based on such document, the assessee made the declaration and thereafter, filed return of income, then in that eventuality, in our view, the said income would partake the characteristics of ‘undisclosed income’. - Levy of penalty confirmed - AT
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Acts Income Tax
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