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    August 22, 2026   Case Laws Income Tax
    Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
    August 22, 2026   Case Laws Income Tax
    Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
    August 22, 2026   Case Laws Income Tax
    Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
    August 22, 2026   Case Laws Income Tax
    Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
    August 22, 2026   Case Laws Income Tax
    Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
    August 22, 2026   Case Laws Income Tax
    Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
    August 22, 2026   Case Laws Income Tax
    Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
    August 22, 2026   Case Laws Income Tax
    Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
    August 22, 2026   Case Laws Benami Property
    Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
    August 22, 2026   Case Laws Customs
    Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
    August 22, 2026   Case Laws Customs
    Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
    August 22, 2026   Case Laws Customs
    Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
    August 22, 2026   Case Laws Customs
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case Laws Customs
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case Laws Customs
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case Laws IBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
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August 22, 2026   Case Laws Income Tax
Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable revenue.
August 22, 2026   Case Laws Income Tax
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit failure.
August 22, 2026   Case Laws Income Tax
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory proceedings.
August 22, 2026   Case Laws Income Tax
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors.
August 22, 2026   Case Laws Income Tax
Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
August 22, 2026   Case Laws Income Tax
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and verification.
August 22, 2026   Case Laws Income Tax
Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
August 22, 2026   Case Laws Income Tax
Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
August 22, 2026   Case Laws Benami Property
Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
August 22, 2026   Case Laws Customs
Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
August 22, 2026   Case Laws Customs
Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
August 22, 2026   Case Laws Customs
Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
August 22, 2026   Case Laws Customs
Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
August 22, 2026   Case Laws Customs
Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
August 22, 2026   Case Laws Customs
Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
August 22, 2026   Case Laws Customs
Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
August 22, 2026   Case Laws Customs
Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
August 22, 2026   Case Laws Customs
Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
August 22, 2026   Case Laws IBC
Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
August 22, 2026   Case Laws IBC
Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.

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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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