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    July 15, 2026   Case Laws Customs
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...
    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
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    July 15, 2026   Case Laws Indian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
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    Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws GST
    Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
    July 14, 2026   Case Laws GST
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    July 14, 2026   Case Laws GST
    Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
    July 14, 2026   Case Laws Income Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
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July 15, 2026   Case Laws Customs
Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppression.
July 15, 2026   Case Laws Customs
Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
July 15, 2026   Case Laws Customs
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
July 15, 2026   Case Laws Customs
Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
July 15, 2026   Case Laws Companies Law
Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
July 15, 2026   Case Laws Companies Law
Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
July 15, 2026   Case Laws SEBI
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
July 15, 2026   Case Laws IBC
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termination.
July 15, 2026   Case Laws IBC
Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
July 15, 2026   Case Laws Money Laundering
Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
July 15, 2026   Case Laws Service Tax
Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
July 15, 2026   Case Laws Indian Laws
Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
July 15, 2026   Case Laws VAT / Sales Tax
Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
July 14, 2026   Case Laws GST
GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
July 14, 2026   Case Laws GST
Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
July 14, 2026   Case Laws GST
Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
July 14, 2026   Case Laws GST
Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
July 14, 2026   Case Laws GST
GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
July 14, 2026   Case Laws GST
Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
July 14, 2026   Case Laws Income Tax
Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation

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Income Tax

Under TNMM, comparables engaged in trading of medical equipment...

TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.

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Income Tax April 29, 2026 Case Laws AT
Under TNMM, comparables engaged in trading of medical equipment were retained where product identity was not required and the assessee had not challenged the TPO's search keywords. MDD Medical Systems Pvt. Ltd. and RMD Mediaids Ltd. were not excluded on the basis of alleged support-services activity, research and development, or product dissimilarity because their financials indicated product sales and similar trading functions. QMS Medical Allied Services Pvt. Ltd. was not treated as an extraordinary-event comparable merely because of fresh capital infusion, although the Assessing Officer was directed to verify the margin computation. Hoya Medical India Pvt. Ltd. and Hicks Thermometer (India) Pvt. Ltd. were remitted for verification of RPT compliance, filters, and functional profile, with exclusion or inclusion to follow the verified results.
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Acts Income Tax
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