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    December 23, 2025   Case Laws Income Tax
    Capital gains reinvestment in new home construction: section 54 exemption allowed despite unfinished house within three-year window
    December 23, 2025   Case Laws Income Tax
    Income tax reassessment notice issued after three years: wrong Section 151 approval made Section 148 notice void, orders quashed.
    December 23, 2025   Case Laws Income Tax
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    December 23, 2025   Case Laws Income Tax
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    December 23, 2025   Case Laws Customs
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    December 23, 2025   Case Laws Customs
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    December 23, 2025   Case Laws Customs
    Imported nucleotides/nucleosides in solution: treated as single defined compounds under CTH 29349990; exemption under Entry 102 denied.
    December 23, 2025   Case Laws Customs
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    December 23, 2025   Case Laws IBC
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    December 23, 2025   Case Laws IBC
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    December 23, 2025   Case Laws Law of Competition
    WhatsApp user data sharing for non-WhatsApp purposes: opt-out, purpose limits and revocable consent clarified; application allowed
    December 23, 2025   Case Laws Money Laundering
    Non-bailable warrants for Section 50 PMLA witness summons noncompliance quashed as Section 73 CrPC jurisdiction prerequisites unmet.
    December 23, 2025   Case Laws Money Laundering
    Pre-offence property bought before scheduled crime: can it be attached as equivalent-value "proceeds" under PMLA; appeals dismissed
    December 23, 2025   Case Laws Indian Laws
    Arrest grounds communicated through arrest memo: written notice under Article 22(1) upheld, bail refused
    December 23, 2025   Case Laws GST
    Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.
    December 23, 2025   Case Laws Income Tax
    Income tax penalty u/s271(1)(c) imposed while quantum appeal pending held premature; order quashed; s.275 amendment prospective.
    December 23, 2025   Case Laws Income Tax
    Political party donation scheme via bogus donors: s.13A exemption denied; s.68 addition dropped; 6% commission taxed u/s56(1).
    December 23, 2025   Case Laws IBC
    Attempt to withdraw insolvency case during liquidation u/s 12A blocked; inherent powers can't override statutory limits, appeal dismissed.
    December 23, 2025   Case Laws Service Tax
    Late-filed service tax appeal u/s 85(3A) time limits-delay beyond 90 days held not entertainable, dismissed.
    December 23, 2025   Case Laws Indian Laws
    Cheque bounce prosecution u/s138: court says debt dispute can't be tested at quashing stage; trial must decide.
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December 23, 2025   Case Laws Income Tax
Capital gains reinvestment in new home construction: section 54 exemption allowed despite unfinished house within three-year window
December 23, 2025   Case Laws Income Tax
Income tax reassessment notice issued after three years: wrong Section 151 approval made Section 148 notice void, orders quashed.
December 23, 2025   Case Laws Income Tax
Research support services transfer pricing comparables and employees' PF timing glitches: low-turnover company excluded; PF disallowance deleted.
December 23, 2025   Case Laws Income Tax
Group-company timeshare week purchases and sales: treated as commercial deals, not s.2(22)(e) loans; additions and invalid assessment struck down.
December 23, 2025   Case Laws Customs
Disposable plastic lab filter tips for instruments classified as plastic articles, not machine parts, under CTH 39269099
December 23, 2025   Case Laws Customs
Imported equipment and materials for lithium-ion cell production line qualified for concessional duty, subject to IGCR, 2022 end-use proof.
December 23, 2025   Case Laws Customs
Imported nucleotides/nucleosides in solution: treated as single defined compounds under CTH 29349990; exemption under Entry 102 denied.
December 23, 2025   Case Laws Customs
Imported pneumatic rubber tyres' tread patterns EZ-330/CB919/CB905/CB332: mining OTR vs bus/lorry classification; held under CTH 4011 80 00.
December 23, 2025   Case Laws IBC
Transfer fee demand on leasehold land transfer by statutory corporation challenged; petition dismissed for fact suppression and inapplicable IBC Section 31.
December 23, 2025   Case Laws IBC
Assignee ARC buying insolvency debt: whether "related party" bar u/s 21(2) blocks CoC voting; disqualification rejected
December 23, 2025   Case Laws Law of Competition
WhatsApp user data sharing for non-WhatsApp purposes: opt-out, purpose limits and revocable consent clarified; application allowed
December 23, 2025   Case Laws Money Laundering
Non-bailable warrants for Section 50 PMLA witness summons noncompliance quashed as Section 73 CrPC jurisdiction prerequisites unmet.
December 23, 2025   Case Laws Money Laundering
Pre-offence property bought before scheduled crime: can it be attached as equivalent-value "proceeds" under PMLA; appeals dismissed
December 23, 2025   Case Laws Indian Laws
Arrest grounds communicated through arrest memo: written notice under Article 22(1) upheld, bail refused
December 23, 2025   Case Laws GST
Refund claim for GST paid on transfer of assignment rights-Form GST RFD-03 deficiency memo quashed; application revived for processing.
December 23, 2025   Case Laws Income Tax
Income tax penalty u/s271(1)(c) imposed while quantum appeal pending held premature; order quashed; s.275 amendment prospective.
December 23, 2025   Case Laws Income Tax
Political party donation scheme via bogus donors: s.13A exemption denied; s.68 addition dropped; 6% commission taxed u/s56(1).
December 23, 2025   Case Laws IBC
Attempt to withdraw insolvency case during liquidation u/s 12A blocked; inherent powers can't override statutory limits, appeal dismissed.
December 23, 2025   Case Laws Service Tax
Late-filed service tax appeal u/s 85(3A) time limits-delay beyond 90 days held not entertainable, dismissed.
December 23, 2025   Case Laws Indian Laws
Cheque bounce prosecution u/s138: court says debt dispute can't be tested at quashing stage; trial must decide.

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Customs

Cancellation of LUT bonds and bank guarantees for specified EPCG...

Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

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Customs March 19, 2026 Circulars
Cancellation of LUT bonds and bank guarantees for specified EPCG licences is conditioned on submission of original EPCG licence, original EODC/redemption letter, ANF 5B certified by a Chartered Accountant, installation certificate, duty debit proof, ARE 1/SBs, BRC and other DGFT documents; bonds/BGs will be released after verification. Eight EODCs are selected for verification and 149 cases must submit originals/installation certificates accepted by the department. Licensees who have fulfilled export obligations must submit evidence or proof of DGFT EODC submission to avoid initiation of Customs enforcement proceedings; relevant bonds will be forwarded to EPSMMC, JNCH for file closure.
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Acts Income Tax
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