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    April 7, 2026   Case Laws Income Tax
    Jurisdictional defects in reassessment held fatal where notice and NFAC order were both issued without authority.
    April 7, 2026   Case Laws Income Tax
    Stamp duty valuation must follow the agreement date where sale consideration was received upfront, deleting the section 50C addition.
    April 7, 2026   Case Laws Income Tax
    Business loss and bad debt write-off allowed where employee balances were irrecoverable and account write-off was shown.
    April 7, 2026   Case Laws Income Tax
    Lack of enquiry in reassessment justified section 263 revision where notional ALV on unsold flats was not examined.
    April 7, 2026   Case Laws Income Tax
    Exemption under section 10(23C)(iv) cannot be denied for filing Form 10B where Form 10BB applies.
    April 7, 2026   Case Laws Income Tax
    Book profit taxation under MAT upheld; dividend payment is not a , and MAT credit was allowed in principle in abated assessment.
    April 7, 2026   Case Laws Income Tax
    Section 54 exemption extended to multiple homes and delayed investment beyond return-filing due date
    April 7, 2026   Case Laws Income Tax
    Books rejection and unsupported additions fail where project-office remittances and forex items lack evidentiary basis.
    April 7, 2026   Case Laws Companies Law
    First option to purchase shares cannot be revived after waiver; valuation challenge rejected and sale sustained.
    April 7, 2026   Case Laws FEMA
    Repatriation basis and FEMA penalty principles sustained despite no mens rea, with only reduced penalty granted.
    April 7, 2026   Case Laws Income Tax
    Extended limitation for reassessment fails where escaped income does not meet the statutory threshold and notice is based on incorrect material.
    April 7, 2026   Case Laws Benami Property
    Benami cash routed through business assets remains attachable, while prior income-tax payment may reduce the attachment extent.
    April 7, 2026   Case Laws Customs
    IGST exemption and engine stand classification remitted for fresh consideration after lease documents and precedent review.
    April 7, 2026   Case Laws Customs
    Gold smuggling penalties depend on proved seizure, corroboration and nexus; untested statements alone are insufficient in customs adjudication.
    April 7, 2026   Case Laws Customs
    Confiscation based on unretracted customs statements upheld, but penalty failed for lack of mens rea finding.
    April 7, 2026   Case Laws IBC
    Constructive res judicata and auction terms bar post-sale reliefs in an as-is-where-is corporate debtor sale.
    April 7, 2026   Case Laws IBC
    Consortium restructuring in CIRP upheld where adding a member did not breach resolution plan eligibility rules.
    April 7, 2026   Case Laws FEMA
    Export value and FEMA liability: overseas commission paid by buyer was excluded, and penalties were set aside.
    April 7, 2026   Case Laws FEMA
    Import on credit under FEMA: delayed remittance beyond six months established contravention, but penalties were reduced as technical.
    April 7, 2026   Case Laws Money Laundering
    Self-occupied attached property cannot attract notional rent absent exceptional grounds, with possession retained until confiscation.
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April 7, 2026   Case Laws Income Tax
Jurisdictional defects in reassessment held fatal where notice and NFAC order were both issued without authority.
April 7, 2026   Case Laws Income Tax
Stamp duty valuation must follow the agreement date where sale consideration was received upfront, deleting the section 50C addition.
April 7, 2026   Case Laws Income Tax
Business loss and bad debt write-off allowed where employee balances were irrecoverable and account write-off was shown.
April 7, 2026   Case Laws Income Tax
Lack of enquiry in reassessment justified section 263 revision where notional ALV on unsold flats was not examined.
April 7, 2026   Case Laws Income Tax
Exemption under section 10(23C)(iv) cannot be denied for filing Form 10B where Form 10BB applies.
April 7, 2026   Case Laws Income Tax
Book profit taxation under MAT upheld; dividend payment is not a , and MAT credit was allowed in principle in abated assessment.
April 7, 2026   Case Laws Income Tax
Section 54 exemption extended to multiple homes and delayed investment beyond return-filing due date
April 7, 2026   Case Laws Income Tax
Books rejection and unsupported additions fail where project-office remittances and forex items lack evidentiary basis.
April 7, 2026   Case Laws Companies Law
First option to purchase shares cannot be revived after waiver; valuation challenge rejected and sale sustained.
April 7, 2026   Case Laws FEMA
Repatriation basis and FEMA penalty principles sustained despite no mens rea, with only reduced penalty granted.
April 7, 2026   Case Laws Income Tax
Extended limitation for reassessment fails where escaped income does not meet the statutory threshold and notice is based on incorrect material.
April 7, 2026   Case Laws Benami Property
Benami cash routed through business assets remains attachable, while prior income-tax payment may reduce the attachment extent.
April 7, 2026   Case Laws Customs
IGST exemption and engine stand classification remitted for fresh consideration after lease documents and precedent review.
April 7, 2026   Case Laws Customs
Gold smuggling penalties depend on proved seizure, corroboration and nexus; untested statements alone are insufficient in customs adjudication.
April 7, 2026   Case Laws Customs
Confiscation based on unretracted customs statements upheld, but penalty failed for lack of mens rea finding.
April 7, 2026   Case Laws IBC
Constructive res judicata and auction terms bar post-sale reliefs in an as-is-where-is corporate debtor sale.
April 7, 2026   Case Laws IBC
Consortium restructuring in CIRP upheld where adding a member did not breach resolution plan eligibility rules.
April 7, 2026   Case Laws FEMA
Export value and FEMA liability: overseas commission paid by buyer was excluded, and penalties were set aside.
April 7, 2026   Case Laws FEMA
Import on credit under FEMA: delayed remittance beyond six months established contravention, but penalties were reduced as technical.
April 7, 2026   Case Laws Money Laundering
Self-occupied attached property cannot attract notional rent absent exceptional grounds, with possession retained until confiscation.

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Customs

The Public Notice issued by the Office of Principal Commissioner...

Duty Drawback not disbursed in some cases due to unvalidated Bank details by PFMS. Take action on ICEGATE for registration/modification.

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Customs May 23, 2024 Circulars
The Public Notice issued by the Office of Principal Commissioner of Customs addresses the non-disbursal of Drawback to certain exporters due to their bank account details not being validated by PFMS. A list of 369 pending shipping bills for different exporters is provided. Exporters are advised to register or modify their AD code/bank account details through ICEGATE portal and submit necessary documents electronically. Once approved, the shipping bills will be processed for Drawback disbursal. Compliance with the DG Systems ICEGATE Advisory is crucial for exporters to receive their entitled benefits.
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Acts Income Tax
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