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    August 26, 2026   Case Laws Income Tax
    Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
    August 26, 2026   Case Laws Income Tax
    TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
    August 26, 2026   Case Laws Income Tax
    Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.
    August 26, 2026   Case Laws Income Tax
    Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
    August 26, 2026   Case Laws Income Tax
    Resale Price Method supports foreign tested parties where merchant traders bear minimal commercial risks in back-to-back sales.
    August 26, 2026   Case Laws Customs
    Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.
    August 26, 2026   Case Laws Customs
    Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
    August 26, 2026   Case Laws Customs
    Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
    August 26, 2026   Case Laws Customs
    Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
    August 26, 2026   Case Laws Customs
    Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
    August 26, 2026   Case Laws Customs
    Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
    August 26, 2026   Case Laws Customs
    Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidenc...
    August 26, 2026   Case Laws Customs
    Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, ...
    August 26, 2026   Case Laws IBC
    Minimum default threshold governs insolvency admission where pre-admission repayments reduce outstanding debt below the required threshold.
    August 26, 2026   Case Laws IBC
    Judicially fixed interest prevails where contractual default interest would turn insolvency proceedings into debt recovery.
    August 26, 2026   Case Laws IBC
    CIRP moratorium breaches require remittance of transferred debtor funds where public notice establishes deemed knowledge and no trust is proved.
    August 26, 2026   Case Laws IBC
    Pre-liquidation asset sales may continue in liquidation when properly adopted, while employee dues remain governed by the statutory waterfall.
    August 26, 2026   Case Laws IBC
    Personal guarantor insolvency limitation starts on guarantee invocation; unilateral settlement proposals cannot extend the guarantor's filing period.
    August 26, 2026   Case Laws Money Laundering
    Proceeds-of-crime proof is required before continued PMLA freezing; general bribery allegations and investigative necessity are insufficient.
    August 25, 2026   Case Laws Customs
    Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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August 26, 2026   Case Laws Income Tax
Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
August 26, 2026   Case Laws Income Tax
TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
August 26, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.
August 26, 2026   Case Laws Income Tax
Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
August 26, 2026   Case Laws Income Tax
Resale Price Method supports foreign tested parties where merchant traders bear minimal commercial risks in back-to-back sales.
August 26, 2026   Case Laws Customs
Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.
August 26, 2026   Case Laws Customs
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate misclassification.
August 26, 2026   Case Laws Customs
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent authorities.
August 26, 2026   Case Laws Customs
Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
August 26, 2026   Case Laws Customs
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and mandatory evasion penalties.
August 26, 2026   Case Laws Customs
Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
August 26, 2026   Case Laws Customs
Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidence.
August 26, 2026   Case Laws Customs
Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, fines and penalties.
August 26, 2026   Case Laws IBC
Minimum default threshold governs insolvency admission where pre-admission repayments reduce outstanding debt below the required threshold.
August 26, 2026   Case Laws IBC
Judicially fixed interest prevails where contractual default interest would turn insolvency proceedings into debt recovery.
August 26, 2026   Case Laws IBC
CIRP moratorium breaches require remittance of transferred debtor funds where public notice establishes deemed knowledge and no trust is proved.
August 26, 2026   Case Laws IBC
Pre-liquidation asset sales may continue in liquidation when properly adopted, while employee dues remain governed by the statutory waterfall.
August 26, 2026   Case Laws IBC
Personal guarantor insolvency limitation starts on guarantee invocation; unilateral settlement proposals cannot extend the guarantor's filing period.
August 26, 2026   Case Laws Money Laundering
Proceeds-of-crime proof is required before continued PMLA freezing; general bribery allegations and investigative necessity are insufficient.
August 25, 2026   Case Laws Customs
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an invalidated circular.

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Customs

The notification establishes regulations for post-export...

Export Entry Conversion Rules Allow One-Year Window with Potential Six-Month Extension Under Specific Compliance Conditions

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Customs April 5, 2025 Notifications
The notification establishes regulations for post-export conversion of export entries under instrument-based schemes. Key provisions include a one-year time limit for conversion applications, with potential six-month extensions by jurisdictional Customs Commissioners and Chief Commissioners. Conversion is subject to specific conditions, including compliance with instrument-based scheme requirements, non-availing of conflicting benefits, and absence of ongoing investigations. The regulations supersede previous 2022 regulations, providing a structured framework for exporters to modify export entries within defined parameters, ensuring procedural transparency and regulatory compliance in customs documentation.
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Acts Income Tax
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