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    June 24, 2026   Case LawsGST
    Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
    June 24, 2026   Case LawsIncome Tax
    Natural justice in reassessment: failure to consider assessee replies can vitiate a reassessment order and notice.
    June 24, 2026   Case LawsIncome Tax
    Cash receipt penalty requires proof of one-person, one-transaction or one-occasion breach before levy can stand
    June 24, 2026   Case LawsIncome Tax
    Stamp duty value on allotment date governs where part-payment is made by banking channels before allotment.
    June 24, 2026   Case LawsIncome Tax
    Legal services are not fees for technical services; fiscal transparency requires partner-wise treaty analysis for non-UK partners.
    June 24, 2026   Case LawsIncome Tax
    Beneficial domestic tax rate for FTS prevails where RBI automatic-route remittance satisfies approval conditions under treaty
    June 24, 2026   Case LawsIncome Tax
    Delayed e-verification cannot block TDS refund after condonation, where the tax burden was borne by the assessee.
    June 24, 2026   Case LawsIncome Tax
    Revised return scrutiny notice, double taxation relief and pre-amendment 115BBE rate applied to cash deposits
    June 24, 2026   Case LawsIncome Tax
    Territorial jurisdiction defect invalidated the assessment where no transfer order existed for the relevant year.
    June 24, 2026   Case LawsIncome Tax
    Common Area Maintenance Charges Stay Distinct From Rent For TDS Purposes
    June 24, 2026   Case LawsIncome Tax
    Bogus Purchases and Unaccounted Sales: Gross profit addition deleted, while only embedded profit was taxed
    June 24, 2026   Case LawsIncome Tax
    Capital assets versus stock-in-trade: property units shown as investment assessed under capital gains, not business income.
    June 24, 2026   Case LawsIncome Tax
    Limitation for giving effect to transfer pricing directions turns on remand versus mere implementation, and orders were time-barred
    June 24, 2026   Case LawsIncome Tax
    Turnover filter in software transfer pricing excludes high-scale comparables; delayed receivables benchmarked separately using LIBOR.
    June 24, 2026   Case LawsIncome Tax
    Securitisation trust income taxed in Security Receipt holders' hands, with AOP status rejected under revocable trust principles.
    June 24, 2026   Case LawsIncome Tax
    Belated Form 10DA filing caused by portal glitches did not bar deduction for additional employee cost.
    June 24, 2026   Case LawsIncome Tax
    Insurance business income under section 44 excludes section 14A disallowance; prohibition-based expense disallowance needs proof of unlawful purpose.
    June 24, 2026   Case LawsCustoms
    Binding appellate precedent barred re-litigation of interactive display system classification, confirming correct tariff treatment for imports.
    June 24, 2026   Case LawsCompanies Law
    Civil court jurisdiction barred where injunction over company records formed part of an oppression and mismanagement dispute.
    June 24, 2026   Case LawsCompanies Law
    Registrar's scrutiny is ministerial, and maintainability of a company petition must be decided by the Bench.
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    June 24, 2026   Case Laws GST
    Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
    June 24, 2026   Case Laws Income Tax
    Natural justice in reassessment: failure to consider assessee replies can vitiate a reassessment order and notice.
    June 24, 2026   Case Laws Income Tax
    Cash receipt penalty requires proof of one-person, one-transaction or one-occasion breach before levy can stand
    June 24, 2026   Case Laws Income Tax
    Stamp duty value on allotment date governs where part-payment is made by banking channels before allotment.
    June 24, 2026   Case Laws Income Tax
    Legal services are not fees for technical services; fiscal transparency requires partner-wise treaty analysis for non-UK partners.
    June 24, 2026   Case Laws Income Tax
    Beneficial domestic tax rate for FTS prevails where RBI automatic-route remittance satisfies approval conditions under treaty
    June 24, 2026   Case Laws Income Tax
    Delayed e-verification cannot block TDS refund after condonation, where the tax burden was borne by the assessee.
    June 24, 2026   Case Laws Income Tax
    Revised return scrutiny notice, double taxation relief and pre-amendment 115BBE rate applied to cash deposits
    June 24, 2026   Case Laws Income Tax
    Territorial jurisdiction defect invalidated the assessment where no transfer order existed for the relevant year.
    June 24, 2026   Case Laws Income Tax
    Common Area Maintenance Charges Stay Distinct From Rent For TDS Purposes
    June 24, 2026   Case Laws Income Tax
    Bogus Purchases and Unaccounted Sales: Gross profit addition deleted, while only embedded profit was taxed
    June 24, 2026   Case Laws Income Tax
    Capital assets versus stock-in-trade: property units shown as investment assessed under capital gains, not business income.
    June 24, 2026   Case Laws Income Tax
    Limitation for giving effect to transfer pricing directions turns on remand versus mere implementation, and orders were time-barred
    June 24, 2026   Case Laws Income Tax
    Turnover filter in software transfer pricing excludes high-scale comparables; delayed receivables benchmarked separately using LIBOR.
    June 24, 2026   Case Laws Income Tax
    Securitisation trust income taxed in Security Receipt holders' hands, with AOP status rejected under revocable trust principles.
    June 24, 2026   Case Laws Income Tax
    Belated Form 10DA filing caused by portal glitches did not bar deduction for additional employee cost.
    June 24, 2026   Case Laws Income Tax
    Insurance business income under section 44 excludes section 14A disallowance; prohibition-based expense disallowance needs proof of unlawful purpose.
    June 24, 2026   Case Laws Customs
    Binding appellate precedent barred re-litigation of interactive display system classification, confirming correct tariff treatment for imports.
    June 24, 2026   Case Laws Companies Law
    Civil court jurisdiction barred where injunction over company records formed part of an oppression and mismanagement dispute.
    June 24, 2026   Case Laws Companies Law
    Registrar's scrutiny is ministerial, and maintainability of a company petition must be decided by the Bench.

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      Home› Highlights › Customs › 2025 › February, 2025 › This
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      Customs

      MoF amended Notification 11/2021-Customs by exercising powers...

      Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alcoholic Beverages Remain at 100% Under Section 25(1)

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      CustomsFebruary 15, 2025Notifications
      MoF amended Notification 11/2021-Customs by exercising powers under s.25(1) of Customs Act 1962 and s.124 of Finance Act 2021. The amendment modifies Agriculture Infrastructure and Development Cess (AIDC) rates for alcoholic beverages. For bourbon whiskey (tariff items 2208 30 11 and 2208 30 91), AIDC is set at 50%, while other alcoholic beverages under headings 2204, 2205, 2206, and 2208 retain 100% AIDC rate. The notification took immediate effect upon issuance on February 13, 2025, implementing differential AIDC treatment for bourbon whiskey compared to other alcoholic beverages.
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      ActsIncome Tax
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