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    August 24, 2026   Case Laws Income Tax
    Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund ...
    August 24, 2026   Case Laws Income Tax
    Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
    August 24, 2026   Case Laws Income Tax
    Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
    August 24, 2026   Case Laws Income Tax
    Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
    August 24, 2026   Case Laws Income Tax
    Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
    August 24, 2026   Case Laws Income Tax
    Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
    August 24, 2026   Case Laws Income Tax
    Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
    August 24, 2026   Case Laws Income Tax
    Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
    August 24, 2026   Case Laws Income Tax
    Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
    August 24, 2026   Case Laws Income Tax
    Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
    August 24, 2026   Case Laws Income Tax
    Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
    August 24, 2026   Case Laws Income Tax
    Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
    August 24, 2026   Case Laws Income Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
    August 24, 2026   Case Laws Income Tax
    Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
    August 24, 2026   Case Laws Income Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case Laws Customs
    Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
    August 24, 2026   Case Laws Customs
    Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
    August 24, 2026   Case Laws Customs
    Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
    August 24, 2026   Case Laws Customs
    Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilit...
    August 24, 2026   Case Laws Customs
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
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August 24, 2026   Case Laws Income Tax
Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.
August 24, 2026   Case Laws Income Tax
Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
August 24, 2026   Case Laws Income Tax
Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
August 24, 2026   Case Laws Income Tax
Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
August 24, 2026   Case Laws Income Tax
Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
August 24, 2026   Case Laws Income Tax
Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
August 24, 2026   Case Laws Income Tax
Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
August 24, 2026   Case Laws Income Tax
Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
August 24, 2026   Case Laws Income Tax
Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
August 24, 2026   Case Laws Income Tax
Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
August 24, 2026   Case Laws Income Tax
Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motive.
August 24, 2026   Case Laws Income Tax
Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
August 24, 2026   Case Laws Income Tax
Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
August 24, 2026   Case Laws Income Tax
Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
August 24, 2026   Case Laws Income Tax
Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
August 24, 2026   Case Laws Customs
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantification.
August 24, 2026   Case Laws Customs
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
August 24, 2026   Case Laws Customs
Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
August 24, 2026   Case Laws Customs
Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilities.
August 24, 2026   Case Laws Customs
Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.

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Customs

Circular No. 36/2010-Customs dated 23.09.2010 issued under the...

Court Invalidates Customs Circular as Unconstitutional, Orders Conversion of Shipping Bills for Duty Drawback Claims.

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Customs October 3, 2024 Case Laws HC
Circular No. 36/2010-Customs dated 23.09.2010 issued under the Customs Act, 1962, specifically para 3(a), was struck down as ultra vires Articles 14 and 19(1)(g) of the Constitution of India and Section 149 of the Customs Act by the Gujarat High Court in Messrs Mahalaxmi Rubtech Ltd. v. Union of India. The petitioner's application for conversion of shipping bills to drawback shipping bills from 01.10.2017 to 31.03.2020 was rejected based on the time limit prescribed in the struck-down para 3(a). The High Court quashed the impugned order dated 19.04.2023 and remanded the matter, directing the respondent to pass an appropriate order to convert the petitioner's shipping bills from 01.10.2017 to 13.03.2020 to drawback shipping bills u/s 149 of the Customs Act, enabling the petitioner to become eligible for duty drawback as per Circular No. 88 of 2017.
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