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    July 3, 2026   Case Laws GST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
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    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
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    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
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    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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    July 3, 2026   Case Laws Customs
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    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
    July 3, 2026   Case Laws IBC
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July 3, 2026   Case Laws GST
Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
July 3, 2026   Case Laws Income Tax
Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
July 3, 2026   Case Laws Income Tax
TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
July 3, 2026   Case Laws Income Tax
Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
July 3, 2026   Case Laws Income Tax
Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
July 3, 2026   Case Laws Income Tax
Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
July 3, 2026   Case Laws Income Tax
Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
July 3, 2026   Case Laws Income Tax
DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
July 3, 2026   Case Laws Income Tax
Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
July 3, 2026   Case Laws Income Tax
PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
July 3, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
July 3, 2026   Case Laws Customs
Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
July 3, 2026   Case Laws Customs
Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
July 3, 2026   Case Laws Customs
Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
July 3, 2026   Case Laws Customs
Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
July 3, 2026   Case Laws Customs
EPS-ECU parts classified as steering system components where no independent electrical function exists.
July 3, 2026   Case Laws Customs
Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
July 3, 2026   Case Laws Customs
Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
July 3, 2026   Case Laws IBC
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.
July 3, 2026   Case Laws IBC
Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.

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Income Tax

Unaccounted investment u/s. 69C - The ITAT observed that the...

ITAT Upholds CIT(A) Decision: Unaccounted Investment Deleted as Amount Taxed as Gross Profits u/s 69C.

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Income Tax February 13, 2024 Case Laws AT
Unaccounted investment u/s. 69C - The ITAT observed that the confusion arose because the assessee had treated the total booking amount (creditors) as closing work in progress, which the AO considered as unexplained investment. - The ITAT upheld the CIT(A)'s decision in deleting the addition, stating that the amount had already been offered for tax as gross profits.
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Acts Income Tax
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