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    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case Laws Income Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
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    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
    March 19, 2026   Case Laws Customs
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case Laws Companies Law
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    March 19, 2026   Case Laws IBC
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March 19, 2026   Case Laws Income Tax
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
March 19, 2026   Case Laws Income Tax
Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
March 19, 2026   Case Laws Income Tax
Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
March 19, 2026   Case Laws Income Tax
Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
March 19, 2026   Case Laws Income Tax
Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
March 19, 2026   Case Laws Income Tax
Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
March 19, 2026   Case Laws Income Tax
Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
March 19, 2026   Case Laws Income Tax
TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
March 19, 2026   Case Laws Income Tax
Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
March 19, 2026   Case Laws Income Tax
Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
March 19, 2026   Case Laws Income Tax
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
March 19, 2026   Case Laws Income Tax
Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
March 19, 2026   Case Laws Customs
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
March 19, 2026   Case Laws Customs
Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
March 19, 2026   Case Laws Customs
Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
March 19, 2026   Case Laws Customs
Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
March 19, 2026   Case Laws Companies Law
Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
March 19, 2026   Case Laws IBC
Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.

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Customs

The central issue is whether imported knitted girls' slips are...

Imported knitted girls' slips classified as man-made fibre slips (CTH 61081110), not brassieres, based on design/function

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Customs January 16, 2026 Case Laws AAR
The central issue is whether imported knitted girls' slips are classifiable as brassieres (CTH 6212) or as slips/petticoats of man-made fibres (CTH 61081110/62081100). Applying HSN Explanatory Notes and functional/structural tests, the authority found three decisive features-beginning above bust/at waist, shoulder straps, and absence of moulded cups/boning/support structures-establishing they are undergarments for modesty/layering, not body-support garments; consequently they do not fall under Heading 6212. As the goods are knitted man-made fibre slips, Rule 3(a) GRI favours the more specific heading 61081110 over 62081100, so they are classifiable under CTH 61081110. - AAR
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Acts Income Tax
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