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    July 4, 2026   Case Laws Income Tax
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July 4, 2026   Case Laws Income Tax
Fresh allotment breaks link with earlier valuation date; disputed stamp duty value sent back for DVO review
July 4, 2026   Case Laws Income Tax
Royalty versus copyrighted article: software subscriptions were not taxable, while customer-specific professional services were treated as FTS/FIS.
July 4, 2026   Case Laws Income Tax
Prior period expense crystallisation, ESOP discount deduction, and demerger loss carry forward turned on evidence and strict statutory compliance.
July 4, 2026   Case Laws Income Tax
Rebate under the new tax regime extends to special-rate short-term capital gains tax when income stays below threshold
July 4, 2026   Case Laws Income Tax
Net winnings and updated return verification determine tax treatment of online gaming gains and duplicate disallowances.
July 4, 2026   Case Laws Income Tax
Recorded satisfaction and independent proof are required before cash-receipt penalties can be imposed for alleged cash receipts
July 4, 2026   Case Laws Income Tax
Franchise right depreciation on full actual cost, while cash-payment disallowance and service-expense claims were tested under tax rules
July 4, 2026   Case Laws Income Tax
Beneficial rebate under section 87A could not be denied on short-term capital gains absent express statutory exclusion.
July 4, 2026   Case Laws Income Tax
Completed search assessments need incriminating material; DIN defects in section 153D approval do not by themselves invalidate proceedings.
July 4, 2026   Case Laws Income Tax
Joint development agreement and capital gains: no immediate transfer where consideration was only a future share in constructed property.
July 4, 2026   Case Laws Customs
Burden of proof for exotic wildlife smuggling failed without corroborative evidence, so confiscation and penalty were set aside
July 4, 2026   Case Laws Customs
Essential character test: e-rickshaw parts without motor and battery could not be classified as CKD vehicles.
July 4, 2026   Case Laws Customs
Conscious involvement required for export-fraud penalties; suspicion and uncorroborated evidence cannot sustain broker liability alone.
July 4, 2026   Case Laws Customs
ELFA diagnostic kits treated as ELISA kits for exemption; misdeclaration, extended limitation and IGST penalties fail.
July 4, 2026   Case Laws Customs
Classification of replacement filter cartridges as dedicated parts of filtration machinery under tariff item 8421 99 00
July 4, 2026   Case Laws Companies Law
Interrogatories in oppression and mismanagement claims are allowed when tied to pleaded allegations and material facts.
July 4, 2026   Case Laws Companies Law
Bona fide purchaser rights in liquidation upheld, as registered pre-winding-up plot sales survived RBI objection and fraudulent preference challenge.
July 4, 2026   Case Laws IBC
Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
July 4, 2026   Case Laws IBC
Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
July 4, 2026   Case Laws IBC
Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan

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Customs

DEPB - confiscation - release of goods - the prolonged detention...

High Court Rules Prolonged Detention of DEPB Scheme Goods Arbitrary, Orders Immediate Release of Confiscated Items.

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Customs March 12, 2013 Case Laws HC
DEPB - confiscation - release of goods - the prolonged detention of the goods in question can only be held to be arbitrary and illegal - HC
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Acts Income Tax
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