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    August 27, 2026   Case Laws Income Tax
    Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
    August 27, 2026   Case Laws Income Tax
    Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
    August 27, 2026   Case Laws Income Tax
    Educational charitable status upheld for banking-sector training, preserving exemption, valid income accumulation, and depreciation relief.
    August 27, 2026   Case Laws Income Tax
    Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
    August 27, 2026   Case Laws Income Tax
    Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
    August 27, 2026   Case Laws Income Tax
    Trademark licensing fees remain revenue expenditure where use is limited, non-exclusive, time-bound, and creates no enduring proprietary asset.
    August 27, 2026   Case Laws Income Tax
    Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
    August 27, 2026   Case Laws Income Tax
    Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
    August 27, 2026   Case Laws Income Tax
    Deemed concealment penalty fails where pre-notice TDS exceeds assessed tax, leaving no tax sought to be evaded.
    August 27, 2026   Case Laws Income Tax
    Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
    August 27, 2026   Case Laws Customs
    Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
    August 27, 2026   Case Laws Customs
    Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
    August 27, 2026   Case Laws Customs
    Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penal...
    August 27, 2026   Case Laws Customs
    Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
    August 27, 2026   Case Laws Customs
    Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
    August 27, 2026   Case Laws Customs
    Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
    August 27, 2026   Case Laws Customs
    SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
    August 27, 2026   Case Laws Customs
    Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
    August 27, 2026   Case Laws Companies Law
    Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
    August 27, 2026   Case Laws Companies Law
    Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.
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August 27, 2026   Case Laws Income Tax
Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
August 27, 2026   Case Laws Income Tax
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation entries.
August 27, 2026   Case Laws Income Tax
Educational charitable status upheld for banking-sector training, preserving exemption, valid income accumulation, and depreciation relief.
August 27, 2026   Case Laws Income Tax
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivables.
August 27, 2026   Case Laws Income Tax
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verification.
August 27, 2026   Case Laws Income Tax
Trademark licensing fees remain revenue expenditure where use is limited, non-exclusive, time-bound, and creates no enduring proprietary asset.
August 27, 2026   Case Laws Income Tax
Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
August 27, 2026   Case Laws Income Tax
Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
August 27, 2026   Case Laws Income Tax
Deemed concealment penalty fails where pre-notice TDS exceeds assessed tax, leaving no tax sought to be evaded.
August 27, 2026   Case Laws Income Tax
Redevelopment project accounting: incomparable profit estimates and uncorroborated survey statements cannot justify additions or book rejection.
August 27, 2026   Case Laws Customs
Customs custodian liability for pilfered imports applies independently after valid approval, despite separate bailee obligations under port law.
August 27, 2026   Case Laws Customs
Customs agency liability requires proof of authority and knowledge; unsupported duty demands and penalties cannot stand.
August 27, 2026   Case Laws Customs
Mixed-lot fabric classification requires evidence of actual composition, defeating unsupported reclassification, differential duty, interest and penalty.
August 27, 2026   Case Laws Customs
Corroboration of accomplice statements is essential before personal penalties for alleged gold-smuggling abetment can be sustained.
August 27, 2026   Case Laws Customs
Residuary customs penalty cannot apply to voluntarily disclosed invoice omissions where specific penal provisions govern the conduct.
August 27, 2026   Case Laws Customs
Classification of water-insoluble surface-active products follows Heading 3824 when Chapter 34 water-mixture requirements are not met.
August 27, 2026   Case Laws Customs
SEZ-to-DTA duty timing prevents differential-duty bank guarantees before authorised operations and permits release on a value-based bond.
August 27, 2026   Case Laws Customs
Retracted customs statements require cross-examination before supporting gold confiscation or penalties under the statutory evidentiary framework.
August 27, 2026   Case Laws Companies Law
Authorization to institute disgorgement proceedings need not delegate statutory power where SFIO only implements the Government's decision.
August 27, 2026   Case Laws Companies Law
Approved resolution plan primacy bars rectification claims seeking revival of extinguished equity and consequential monetary or share-based reliefs.

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Customs

Whether imported switches qualify as NonCarrier (Enterprise) or...

Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law question

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Customs February 3, 2026 Case Laws HC
Whether imported switches qualify as NonCarrier (Enterprise) or Carrier Ethernet Switches determined entitlement to concessional basic customs duty; the tribunal's factbased finding--after document review and expert inspection direction--that the switches are Enterprise switches was upheld, and no legal perversity was shown, so no substantial question of law arises and the challenge was dismissed. The tribunal also held that a CBIC circular applies from 1 April 2023 and thus does not cover imports from November 2020-February 2022; alternatively, the imported models fall outside the circular's exclusion. Dismissal affirmed with no order as to costs.
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Acts Income Tax
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