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    July 25, 2026   Case Laws Income Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...
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July 25, 2026   Case Laws Income Tax
Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural land.
July 25, 2026   Case Laws Income Tax
Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideration.
July 25, 2026   Case Laws Customs
Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment or trigger extended limitation.
July 25, 2026   Case Laws Customs
Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
July 25, 2026   Case Laws Customs
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.
July 25, 2026   Case Laws Customs
Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
July 25, 2026   Case Laws Customs
Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
July 25, 2026   Case Laws Customs
Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
July 25, 2026   Case Laws Customs
Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
July 25, 2026   Case Laws Customs
Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
July 25, 2026   Case Laws Customs
Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
July 25, 2026   Case Laws Customs
Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
July 25, 2026   Case Laws Companies Law
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
July 25, 2026   Case Laws FEMA
Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
July 25, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
July 25, 2026   Case Laws Money Laundering
Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
July 25, 2026   Case Laws Money Laundering
Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
July 25, 2026   Case Laws Money Laundering
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
July 25, 2026   Case Laws Money Laundering
Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
July 25, 2026   Case Laws Service Tax
Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.

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Income Tax

Revision u/s 263 - Belated filing of return for claiming...

Tax Deduction Denied for Late Filing Due to Missing Balance Sheet for Power Unit u/r 18BBB.

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Income Tax November 8, 2023 Case Laws AT
Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility of deduction u/s 80IA as prescribed in Rule 18BBB - The specific requirement of the Section for allowing the deduction was not touched by the Ld. AO, this makes the order of Ld. AO erroneous, which was without proper enquiries and examination of the records. - AT
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Acts Income Tax
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