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    March 2, 2026   Case LawsCustoms
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case LawsCustoms
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case LawsIBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case LawsIBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case LawsIBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case LawsIBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case LawsIBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
    March 2, 2026   Case LawsIBC
    Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
    March 2, 2026   Case LawsMoney Laundering
    Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
    March 2, 2026   Case LawsMoney Laundering
    Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
    March 2, 2026   Case LawsMoney Laundering
    Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
    March 2, 2026   Case LawsMoney Laundering
    Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.
    March 2, 2026   Case LawsService Tax
    Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.
    March 2, 2026   Case LawsCentral Excise
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    March 2, 2026   Case LawsCentral Excise
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    March 2, 2026   Case LawsIndian Laws
    Power of Review: executive quasi judicial officers lack authority to reopen finally vested land orders; the 2008 review is void.
    March 2, 2026   Case LawsIndian Laws
    Discharge of Surety by Variation: guarantors liable only to original sanctioned amount; excess overdrafts discharge subsequent liability.
    March 2, 2026   Case LawsIndian Laws
    Contractual bar on pre-award interest prevails; post-award interest allowed but rate reduced for lack of reasons.
    March 2, 2026   Case LawsIndian Laws
    Auction Deposit Requirement: failure to pay the balance within the prescribed period voids sale confirmation and mandates fresh auction.
    March 2, 2026   Case LawsVAT / Sales Tax
    Taxability of goods in works contracts: fabricated components treated as distinct taxable goods; embedded fabrication costs included in value.
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    March 2, 2026   Case Laws Customs
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case Laws Customs
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case Laws IBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case Laws IBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    March 2, 2026   Case Laws IBC
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    March 2, 2026   Case Laws IBC
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
    March 2, 2026   Case Laws IBC
    Deeming clause for conversion does not bypass statutory compliance; failure to redeem triggered financial debt and insolvency proceedings.
    March 2, 2026   Case Laws IBC
    Extension of time to implement settlement: 90 days granted; payment within period will terminate CIRP and parties must assist.
    March 2, 2026   Case Laws Money Laundering
    Proceeds of crime: prior acquired property can be attached as equivalent value when proceeds are untraceable; confirmation sustained.
    March 2, 2026   Case Laws Money Laundering
    Provisional attachment upheld where reason to believe funds were laundered despite non-naming in FIR and PMGKY declaration.
    March 2, 2026   Case Laws Money Laundering
    Quashing of FIR does not automatically void parallel PMLA proceedings; provisional attachment can be sustained absent proof of lawful source.
    March 2, 2026   Case Laws Money Laundering
    Bail under PMLA twin-condition test denied; procedural compliance upheld and PMLA prosecution may proceed despite pending predicate probe.
    March 2, 2026   Case Laws Service Tax
    Consideration requirement for declared services: pre agreed idle capacity compensation can constitute consideration and qualify as export of services.
    March 2, 2026   Case Laws Central Excise
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    March 2, 2026   Case Laws Central Excise
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    March 2, 2026   Case Laws Indian Laws
    Power of Review: executive quasi judicial officers lack authority to reopen finally vested land orders; the 2008 review is void.
    March 2, 2026   Case Laws Indian Laws
    Discharge of Surety by Variation: guarantors liable only to original sanctioned amount; excess overdrafts discharge subsequent liability.
    March 2, 2026   Case Laws Indian Laws
    Contractual bar on pre-award interest prevails; post-award interest allowed but rate reduced for lack of reasons.
    March 2, 2026   Case Laws Indian Laws
    Auction Deposit Requirement: failure to pay the balance within the prescribed period voids sale confirmation and mandates fresh auction.
    March 2, 2026   Case Laws VAT / Sales Tax
    Taxability of goods in works contracts: fabricated components treated as distinct taxable goods; embedded fabrication costs included in value.

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      Income Tax

      Amounts characterized as death cum retirement gratuity and...

      Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.

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      Income TaxMarch 2, 2026Case LawsAT
      Amounts characterized as death cum retirement gratuity and commuted pension were accepted as exempt under the relevant exemption provisions and must be excluded from salary for tax purposes; corresponding additions to salary were deleted. The reliance on a special tax on unexplained income for those salary additions was held inapplicable. A separate addition treating a time deposit as unexplained money was deleted because declared salary and exempt retirement receipts adequately accounted for the deposit and the addition rested on surmise without evidential foundation.
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