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    July 18, 2026   Case Laws Income Tax
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
    July 18, 2026   Case Laws Income Tax
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
    July 18, 2026   Case Laws Income Tax
    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    July 18, 2026   Case Laws Income Tax
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    July 18, 2026   Case Laws Income Tax
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    July 18, 2026   Case Laws Income Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
    July 18, 2026   Case Laws Income Tax
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    July 18, 2026   Case Laws Customs
    Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
    July 18, 2026   Case Laws Customs
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
    July 18, 2026   Case Laws Customs
    Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty u...
    July 18, 2026   Case Laws Customs
    In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
    July 18, 2026   Case Laws IBC
    Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
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    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
    July 17, 2026   Notifications Customs
    All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
    July 17, 2026   Notifications Income Tax
    Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
    July 17, 2026   Notifications Income Tax
    Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.
    July 17, 2026   Notifications Income Tax
    Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.
    July 17, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
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July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.
July 18, 2026   Case Laws Income Tax
Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
July 18, 2026   Case Laws Income Tax
Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
July 18, 2026   Case Laws Income Tax
BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
July 18, 2026   Case Laws Customs
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
July 18, 2026   Case Laws Customs
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
July 18, 2026   Case Laws Customs
Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty unsustainable.
July 18, 2026   Case Laws Customs
In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
July 18, 2026   Case Laws IBC
Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
July 18, 2026   Case Laws IBC
Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
July 18, 2026   Case Laws Money Laundering
Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
July 18, 2026   Case Laws VAT / Sales Tax
Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
July 17, 2026   Notifications Customs
All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
July 17, 2026   Notifications Income Tax
Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
July 17, 2026   Notifications Income Tax
Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.
July 17, 2026   Notifications Income Tax
Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.
July 17, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.

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Income Tax

Assessment u/s 153A - undisclosed investments - the DVO's report...

DVO Report Alone Not Incriminating: Additions Based Solely on DVO's Findings Deemed Unsustainable in Investment Cases.

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Income Tax November 29, 2023 Case Laws AT
Assessment u/s 153A - undisclosed investments - the DVO's report on standalone basis without any corroborating material cannot be construed as incriminating material and hence the additions solely on the basis of the DVO's report are not sustainable. - AT
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