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    August 22, 2026   Case Laws Income Tax
    Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
    August 22, 2026   Case Laws Income Tax
    Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
    August 22, 2026   Case Laws Income Tax
    Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Customs
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    August 22, 2026   Case Laws Customs
    Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
    August 22, 2026   Case Laws Customs
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case Laws Customs
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    August 22, 2026   Case Laws Customs
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case Laws Customs
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    August 22, 2026   Case Laws Customs
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    August 22, 2026   Case Laws IBC
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    August 22, 2026   Case Laws IBC
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    August 22, 2026   Case Laws Money Laundering
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    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
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August 22, 2026   Case Laws Income Tax
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory proceedings.
August 22, 2026   Case Laws Income Tax
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors.
August 22, 2026   Case Laws Income Tax
Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
August 22, 2026   Case Laws Income Tax
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and verification.
August 22, 2026   Case Laws Income Tax
Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
August 22, 2026   Case Laws Income Tax
Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
August 22, 2026   Case Laws Benami Property
Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
August 22, 2026   Case Laws Customs
Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
August 22, 2026   Case Laws Customs
Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
August 22, 2026   Case Laws Customs
Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
August 22, 2026   Case Laws Customs
Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
August 22, 2026   Case Laws Customs
Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
August 22, 2026   Case Laws Customs
Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
August 22, 2026   Case Laws Customs
Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
August 22, 2026   Case Laws Customs
Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
August 22, 2026   Case Laws Customs
Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
August 22, 2026   Case Laws IBC
Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
August 22, 2026   Case Laws IBC
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
August 22, 2026   Case Laws Money Laundering
Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
August 21, 2026   Case Laws Customs
Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.

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Customs

Benefit of concessional rate of duty - the appellant has not...

Appellant Denied Concessional Duty Rate for Switch Parts Sent to Himachal Pradesh; Customs Rules, 1996 Conditions Unmet.

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Customs September 11, 2023 Case Laws AT
Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT
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Acts Income Tax
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