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    August 14, 2026   Case LawsIncome Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case LawsIncome Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case LawsIncome Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case LawsIncome Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
    August 14, 2026   Case LawsIncome Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
    August 14, 2026   Case LawsIncome Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case LawsIncome Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case LawsIncome Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case LawsIncome Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case LawsIncome Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case LawsIncome Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case LawsIncome Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case LawsIncome Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case LawsIncome Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case LawsIncome Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case LawsIncome Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case LawsCustoms
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
    August 14, 2026   Case LawsCustoms
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case LawsCustoms
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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    August 14, 2026   Case Laws Income Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case Laws Income Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case Laws Income Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.
    August 14, 2026   Case Laws Income Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-income challenges.
    August 14, 2026   Case Laws Income Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case Laws Income Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case Laws Income Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case Laws Income Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case Laws Income Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case Laws Income Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
    August 14, 2026   Case Laws Customs
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.

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      Home› Highlights › Customs › 2025 › April, 2025 › This
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      Customs

      CESTAT adjudicated a complex customs proceedings case involving...

      Customs Proceeding Overturned: Section 155 Violation Exposes Critical Procedural Safeguards in Administrative Review

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      CustomsApril 14, 2025Case LawsAT
      CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original authority improperly evaluated 'good faith' and statutory limitations, thereby violating procedural protections for customs officers. The appellate tribunal critically examined the adjudication process, highlighting the importance of adhering to statutory limitations and procedural safeguards. Consequently, the appeals were allowed, with the case remanded to the original adjudicating authority for reconsideration, emphasizing that procedural integrity is paramount in administrative and quasi-judicial proceedings against government officers.
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      ActsIncome Tax
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