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    August 28, 2026   Case Laws Income Tax
    Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
    August 28, 2026   Case Laws Income Tax
    Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
    August 28, 2026   Case Laws Customs
    Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
    August 28, 2026   Case Laws Customs
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    August 28, 2026   Case Laws Customs
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    August 28, 2026   Case Laws Central Excise
    Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
    August 28, 2026   Case Laws Central Excise
    Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
    August 28, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
    August 27, 2026   Notifications Indian Laws
    Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
    August 27, 2026   Circulars SEBI
    Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
    August 27, 2026   Circulars SEBI
    IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
    August 27, 2026   Circulars Customs
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    Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
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August 28, 2026   Case Laws Income Tax
Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
August 28, 2026   Case Laws Income Tax
Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
August 28, 2026   Case Laws Customs
Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
August 28, 2026   Case Laws Customs
Customs Broker licence revocation requires serious regulatory breach; procedural lapses warrant penalties but not loss of licence.
August 28, 2026   Case Laws Customs
Voluntary Section 108 statements and original electronic invoices supported customs-value rejection for under-invoiced imported food products.
August 28, 2026   Case Laws Companies Law
Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
August 28, 2026   Case Laws IBC
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural justice objections.
August 28, 2026   Case Laws Money Laundering
Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
August 28, 2026   Case Laws Money Laundering
PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
August 28, 2026   Case Laws Central Excise
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.
August 28, 2026   Case Laws Central Excise
Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
August 28, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sustain prosecution.
August 27, 2026   Notifications Indian Laws
Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
August 27, 2026   Circulars SEBI
Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
August 27, 2026   Circulars SEBI
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monitoring.
August 27, 2026   Circulars Customs
Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
August 27, 2026   Circulars Customs
Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
August 27, 2026   Case Laws GST
Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.

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Income Tax

The dominant issue was whether revised compounding Guidelines...

Pending s.279(2) compounding application: later 17.10.2024 fee guidelines can't retroactively raise charges; revised demand set aside

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Income Tax December 20, 2025 Case Laws HC
The dominant issue was whether revised compounding Guidelines dated 17.10.2024 could be applied to compute compounding fee for an offence under s.279(2) on a compounding application filed on 05.03.2021 pursuant to prior judicial directions. The Explanation to s.279(6), though retrospective from 01.04.1962, only clarifies the Board's power to issue binding instructions and operates as a proviso making the Commissioner's power subject to then-applicable Board instructions; it does not authorise applying later guidelines to an already-pending compounding request, unless a fresh independent application is made under the new guidelines. Consequently, determination of compounding charges under the 17.10.2024 Guidelines was held unsustainable. - HC
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Acts Income Tax
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