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    September 28, 2026   Case Laws Customs
    Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
    September 28, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
    September 28, 2026   Case Laws Customs
    Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
    September 28, 2026   Case Laws Companies Law
    First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
    September 28, 2026   Case Laws IBC
    Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
    September 28, 2026   Case Laws IBC
    Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
    September 28, 2026   Case Laws IBC
    Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
    September 28, 2026   Case Laws FEMA
    Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
    September 28, 2026   Case Laws Money Laundering
    ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
    September 28, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
    September 28, 2026   Case Laws VAT / Sales Tax
    Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
    September 26, 2026   Case Laws Income Tax
    Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
    September 26, 2026   Case Laws Service Tax
    Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
    September 26, 2026   Case Laws GST
    Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.
    September 26, 2026   Case Laws GST
    Provisional GST bank-account attachments lapse after one year, requiring defreezing where no fresh attachment order exists.
    September 26, 2026   Case Laws GST
    Incorrect GST head payments may be adjusted against IGST liability without duplicate tax payment or interest.
    September 26, 2026   Case Laws GST
    Duplicate GST adjudication on identical issues and periods undermines later State GST assessment and rectification action.
    September 26, 2026   Case Laws GST
    Mandatory e-way bill compliance was not enforceable before nationwide implementation, preventing detention and penalty for non-production.
    September 26, 2026   Case Laws GST
    E-way bill validity requires correct Part B vehicle details; expired bills with mismatched vehicles can support tax-evasion penalty.
    September 26, 2026   Case Laws GST
    Inverted Duty Refund Turnover Requires Verified Treatment of Differently Taxed Outward Supplies Before Refund Computation
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September 28, 2026   Case Laws Customs
Interest on refunded customs duty runs from deposit where duty was never payable, compensating retention until refund realisation.
September 28, 2026   Case Laws Customs
Interest on delayed customs-duty refunds accrues three months after the refund application, notwithstanding intervening appellate litigation.
September 28, 2026   Case Laws Customs
Capital-goods status for thermic fluids determines customs-duty exemption when fluids directly support polyester manufacturing operations.
September 28, 2026   Case Laws Companies Law
First-motion amalgamation scrutiny limits premature review, restoring a listed-company scheme for shareholder and creditor meetings.
September 28, 2026   Case Laws IBC
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclusive evidence.
September 28, 2026   Case Laws IBC
Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.
September 28, 2026   Case Laws IBC
Liquidator Recovery of Estate Property Prevails Over Rent-Control Procedures When Occupants Claim Unregistered Long-Term Leases
September 28, 2026   Case Laws FEMA
Mandatory FEMA adjudication procedure protects against invalid orders; unconsidered ECB/FCCB eligibility circulars require fresh determination.
September 28, 2026   Case Laws Money Laundering
ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.
September 28, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.
September 28, 2026   Case Laws VAT / Sales Tax
Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.
September 26, 2026   Case Laws Income Tax
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.
September 26, 2026   Case Laws Service Tax
Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.
September 26, 2026   Case Laws GST
Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.
September 26, 2026   Case Laws GST
Provisional GST bank-account attachments lapse after one year, requiring defreezing where no fresh attachment order exists.
September 26, 2026   Case Laws GST
Incorrect GST head payments may be adjusted against IGST liability without duplicate tax payment or interest.
September 26, 2026   Case Laws GST
Duplicate GST adjudication on identical issues and periods undermines later State GST assessment and rectification action.
September 26, 2026   Case Laws GST
Mandatory e-way bill compliance was not enforceable before nationwide implementation, preventing detention and penalty for non-production.
September 26, 2026   Case Laws GST
E-way bill validity requires correct Part B vehicle details; expired bills with mismatched vehicles can support tax-evasion penalty.
September 26, 2026   Case Laws GST
Inverted Duty Refund Turnover Requires Verified Treatment of Differently Taxed Outward Supplies Before Refund Computation

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

Reopening of assessment - bogus long-term capital gain has...

Reopening Assessments: Substance Over Form in Recorded Reasons for Escaped Long-Term Capital Gains.

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Income Tax November 6, 2023 Case Laws AT
Reopening of assessment - bogus long-term capital gain has escaped assessment - Scope of the reasons recorded by the AO - The reasons are to be seen in its substance. If there is some error in mentioning some information which is not so fatal, then, on trivial matters, the reasons recorded cannot be held to be invalid or nonapplication of mind cannot be inferred. - AT
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Acts Income Tax
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