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    July 23, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws Income Tax
    Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
    July 23, 2026   Case Laws Income Tax
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    July 23, 2026   Case Laws Income Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case Laws Income Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case Laws Income Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case Laws Income Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
    July 23, 2026   Case Laws Income Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case Laws Income Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    July 23, 2026   Case Laws Customs
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    July 23, 2026   Case Laws Customs
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    July 23, 2026   Case Laws Customs
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    July 23, 2026   Case Laws Customs
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    July 23, 2026   Case Laws FEMA
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    July 23, 2026   Case Laws Money Laundering
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July 23, 2026   Case Laws Income Tax
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years.
July 23, 2026   Case Laws Income Tax
Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
July 23, 2026   Case Laws Income Tax
Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.
July 23, 2026   Case Laws Income Tax
Profit embedded in unaccounted business receipts was taxed at a 1% gross-profit rate; unsupported salary and asset additions failed.
July 23, 2026   Case Laws Income Tax
Effective opportunity to explain foreign bank credits required remand for fresh appellate consideration with supporting evidence.
July 23, 2026   Case Laws Income Tax
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded.
July 23, 2026   Case Laws Income Tax
Related-party interest deductions require excess over fair market value, while unsupported software and brokerage claims remain disallowable.
July 23, 2026   Case Laws Income Tax
Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
July 23, 2026   Case Laws Income Tax
Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
July 23, 2026   Case Laws Income Tax
Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
July 23, 2026   Case Laws Income Tax
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act additions.
July 23, 2026   Case Laws Income Tax
Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
July 23, 2026   Case Laws Income Tax
Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
July 23, 2026   Case Laws Customs
Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
July 23, 2026   Case Laws Customs
Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
July 23, 2026   Case Laws Customs
Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
July 23, 2026   Case Laws Customs
Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
July 23, 2026   Case Laws Customs
Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
July 23, 2026   Case Laws FEMA
Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
July 23, 2026   Case Laws Money Laundering
Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.

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VAT and Sales Tax

Review of Order after gap of 13 years - delay can be condoned or...

Tribunal Order Review Denied Due to 8-Year Delay; 1-Year Limit Under 2003 Act Not Met.

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VAT and Sales Tax May 30, 2023 Case Laws HC
Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed by the Tribunal. Hence, the time for getting the reassessment order reviewed has already elapsed and the reassessment order has already attained finality. The order of the Tribunal dated 03.10.2012 (Annexure P-4) cannot be reviewed after a gap of 8 years - HC
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Acts Income Tax
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