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    August 27, 2026   Case Laws Income Tax
    Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
    August 27, 2026   Case Laws Income Tax
    Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
    August 27, 2026   Case Laws Income Tax
    Trademark licensing fees remain revenue expenditure where use is limited, non-exclusive, time-bound, and creates no enduring proprietary asset.
    August 27, 2026   Case Laws Income Tax
    Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
    August 27, 2026   Case Laws Income Tax
    Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
    August 27, 2026   Case Laws Income Tax
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    Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
    August 27, 2026   Case Laws Customs
    Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
    August 27, 2026   Case Laws Customs
    Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
    August 27, 2026   Case Laws Customs
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    August 27, 2026   Case Laws Customs
    Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
    August 27, 2026   Case Laws Customs
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    August 27, 2026   Case Laws Customs
    Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
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    August 27, 2026   Case Laws Customs
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    August 27, 2026   Case Laws Companies Law
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    August 27, 2026   Case Laws IBC
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    August 27, 2026   Case Laws IBC
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August 27, 2026   Case Laws Income Tax
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivables.
August 27, 2026   Case Laws Income Tax
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verification.
August 27, 2026   Case Laws Income Tax
Trademark licensing fees remain revenue expenditure where use is limited, non-exclusive, time-bound, and creates no enduring proprietary asset.
August 27, 2026   Case Laws Income Tax
Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
August 27, 2026   Case Laws Income Tax
Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
August 27, 2026   Case Laws Income Tax
Deemed concealment penalty fails where pre-notice TDS exceeds assessed tax, leaving no tax sought to be evaded.
August 27, 2026   Case Laws Income Tax
Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
August 27, 2026   Case Laws Customs
Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
August 27, 2026   Case Laws Customs
Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
August 27, 2026   Case Laws Customs
Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penalty.
August 27, 2026   Case Laws Customs
Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
August 27, 2026   Case Laws Customs
Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
August 27, 2026   Case Laws Customs
Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
August 27, 2026   Case Laws Customs
SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
August 27, 2026   Case Laws Customs
Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
August 27, 2026   Case Laws Companies Law
Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
August 27, 2026   Case Laws IBC
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitiated.
August 27, 2026   Case Laws IBC
Corporate insolvency safeguards resolution-plan approval where no material prejudice, statutory breach, or irregularity is proved.
August 27, 2026   Case Laws IBC
Mortgage priority in liquidation preserves earlier pari-passu charges and places unexercised subordinate security within the liquidation estate.

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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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