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    June 10, 2026   Case Laws Income Tax
    Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
    June 10, 2026   Case Laws Income Tax
    Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
    June 10, 2026   Case Laws Customs
    Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
    June 10, 2026   Case Laws Indian Laws
    Foreign judgment presumptions yield to arbitration objections and natural justice concerns in interim money recovery disputes
    June 10, 2026   Case Laws Indian Laws
    Forensic examination of disputed cheque receipt ordered where complainant totally denied execution in dishonour complaint
    June 10, 2026   Case Laws GST
    Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance
    June 10, 2026   Case Laws GST
    Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision
    June 10, 2026   Case Laws GST
    GST assessment remitted for fresh adjudication where inadvertent input tax credit reversal required factual examination
    June 10, 2026   Case Laws GST
    Conditional restoration of GST registration follows ex parte cancellation when pending returns and dues are regularised
    June 10, 2026   Case Laws Income Tax
    Substance over form in exemption registration: wrong code application required reconsideration under the new circular for fresh assessment.
    June 10, 2026   Case Laws Income Tax
    Non-consideration of section 153D approval challenge led to remand of the tribunal order for fresh decision
    June 10, 2026   Case Laws Income Tax
    CSR donations can qualify for Chapter VI-A deduction, while section 14A needs exempt income and the 2022 amendment is prospective
    June 10, 2026   Case Laws Income Tax
    DRP conformity requirement invalidates final assessment orders that ignore partial relief and repeat draft additions
    June 10, 2026   Case Laws Income Tax
    Related party transactions filter governs comparable selection in transfer pricing; verification remitted and penalty initiation treated as premature.
    June 10, 2026   Case Laws Income Tax
    Reassessment beyond three years needs clear nexus to escaped income; wholesale two-zeroes additions were rejected.
    June 10, 2026   Case Laws Income Tax
    Extended reassessment limitation operates prospectively, so a notice issued after six years was held time-barred.
    June 10, 2026   Case Laws Income Tax
    Treaty-rate relief for dividend distribution tax and MFN benefit recognised, with several TP disallowances deleted.
    June 10, 2026   Case Laws Income Tax
    Transfer pricing consistency deletes management fee adjustment; verification remands on double addition, TDS credit and interest issues.
    June 10, 2026   Case Laws Customs
    Provisional release of seized gold turns on licit possession and redemption rights, subject to safeguards and bond conditions.
    June 10, 2026   Case Laws Customs
    Tariff classification of casino vessel denied passenger-vessel exemptions, while disputed valuation costs were mostly excluded.
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June 10, 2026   Case Laws Income Tax
Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
June 10, 2026   Case Laws Income Tax
Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
June 10, 2026   Case Laws Customs
Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
June 10, 2026   Case Laws Indian Laws
Foreign judgment presumptions yield to arbitration objections and natural justice concerns in interim money recovery disputes
June 10, 2026   Case Laws Indian Laws
Forensic examination of disputed cheque receipt ordered where complainant totally denied execution in dishonour complaint
June 10, 2026   Case Laws GST
Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance
June 10, 2026   Case Laws GST
Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision
June 10, 2026   Case Laws GST
GST assessment remitted for fresh adjudication where inadvertent input tax credit reversal required factual examination
June 10, 2026   Case Laws GST
Conditional restoration of GST registration follows ex parte cancellation when pending returns and dues are regularised
June 10, 2026   Case Laws Income Tax
Substance over form in exemption registration: wrong code application required reconsideration under the new circular for fresh assessment.
June 10, 2026   Case Laws Income Tax
Non-consideration of section 153D approval challenge led to remand of the tribunal order for fresh decision
June 10, 2026   Case Laws Income Tax
CSR donations can qualify for Chapter VI-A deduction, while section 14A needs exempt income and the 2022 amendment is prospective
June 10, 2026   Case Laws Income Tax
DRP conformity requirement invalidates final assessment orders that ignore partial relief and repeat draft additions
June 10, 2026   Case Laws Income Tax
Related party transactions filter governs comparable selection in transfer pricing; verification remitted and penalty initiation treated as premature.
June 10, 2026   Case Laws Income Tax
Reassessment beyond three years needs clear nexus to escaped income; wholesale two-zeroes additions were rejected.
June 10, 2026   Case Laws Income Tax
Extended reassessment limitation operates prospectively, so a notice issued after six years was held time-barred.
June 10, 2026   Case Laws Income Tax
Treaty-rate relief for dividend distribution tax and MFN benefit recognised, with several TP disallowances deleted.
June 10, 2026   Case Laws Income Tax
Transfer pricing consistency deletes management fee adjustment; verification remands on double addition, TDS credit and interest issues.
June 10, 2026   Case Laws Customs
Provisional release of seized gold turns on licit possession and redemption rights, subject to safeguards and bond conditions.
June 10, 2026   Case Laws Customs
Tariff classification of casino vessel denied passenger-vessel exemptions, while disputed valuation costs were mostly excluded.

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IBC

Debt claim below statutory threshold. Interest component...

NCLAT dismisses operational creditor's insolvency petition on multiple grounds.

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IBC January 17, 2025 Case Laws AT
Debt claim below statutory threshold. Interest component excluded from operational debt absent express agreement. Claims within Section 10A period excluded. Pending commercial suit between parties bars insolvency application u/s 8. Section 9 petition not maintainable on multiple grounds. Appeal dismissed by NCLAT.
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Acts Income Tax
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