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    August 13, 2026   Case LawsBenami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case LawsCustoms
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case LawsCustoms
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case LawsCustoms
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case LawsCustoms
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    August 13, 2026   Case LawsCustoms
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
    August 13, 2026   Case LawsCustoms
    Transaction value of imported brass scrap cannot be rejected on visual inspection without contemporaneous identical-import evidence.
    August 13, 2026   Case LawsCustoms
    Fraudulent duty-free diversion defeats advance-licence exemption, enables extended recovery, and supports penalties for firms and active partners.
    August 13, 2026   Case LawsCompanies Law
    Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
    August 13, 2026   Case LawsSEBI
    Insider trading presumption applies when persons possessing UPSI trade, with disgorgement available for losses averted through the contravention.
    August 13, 2026   Case LawsIBC
    Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
    August 13, 2026   Case LawsIBC
    Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
    August 13, 2026   Case LawsFEMA
    Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.
    August 13, 2026   Case LawsMoney 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 LawsMoney Laundering
    Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.
    August 13, 2026   Case LawsService Tax
    Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.
    August 13, 2026   Case LawsService Tax
    Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
    August 13, 2026   Case LawsService Tax
    Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
    August 13, 2026   Case LawsService Tax
    Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
    August 13, 2026   Case LawsService Tax
    CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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    August 13, 2026   Case Laws Benami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case Laws Customs
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case Laws Customs
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case Laws Customs
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case Laws Customs
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    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.

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

      Reopening of assessment - legality and validity of notice u/s...

      Court Declines Writ Jurisdiction on Tax Assessment; Orders PCIT to Refer Loan Scam to Enforcement Directorate by June 2023.

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      Income TaxMay 31, 2023Case LawsHC
      Reopening of assessment - legality and validity of notice u/s 148 and order u/s 148A(d) - unexplained loan transaction - considering the nature of huge financial scam, is not inclined to entertain this writ petition by exercising its constitutional writ jurisdiction under Article 226 of the Constitution of India. - PCIT - is directed to refer this case along with all other cases involving Anil Kasera where similar modus operandi has been adopted relating to unaccounted cash loan, to the Enforcement Directorate (ED) and file compliance report before this Court on 13th June, 2023. - HC
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