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    March 11, 2026   Case Laws Customs
    Supervisory jurisdiction under Article 226 used to quash an order and permit disposal of deteriorated imports with demurrage waived.
    March 11, 2026   Case Laws Customs
    Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
    March 11, 2026   Case Laws Customs
    Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
    March 11, 2026   Case Laws Customs
    Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
    March 11, 2026   Case Laws Customs
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    March 11, 2026   Case Laws IBC
    Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
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    March 11, 2026   Case Laws Income Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case Laws Income Tax
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    March 11, 2026   Case Laws Income Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case Laws Income Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case Laws Income Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case Laws Customs
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
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    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
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March 11, 2026   Case Laws Customs
Supervisory jurisdiction under Article 226 used to quash an order and permit disposal of deteriorated imports with demurrage waived.
March 11, 2026   Case Laws Customs
Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
March 11, 2026   Case Laws Customs
Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
March 11, 2026   Case Laws Customs
Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
March 11, 2026   Case Laws Customs
Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
March 11, 2026   Case Laws IBC
Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
March 11, 2026   Case Laws IBC
Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
March 11, 2026   Case Laws GST
Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
March 11, 2026   Case Laws Income Tax
Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
March 11, 2026   Case Laws Income Tax
Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
March 11, 2026   Case Laws Income Tax
Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
March 11, 2026   Case Laws Income Tax
Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
March 11, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
March 11, 2026   Case Laws Income Tax
Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
March 11, 2026   Case Laws Customs
Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not apply.
March 11, 2026   Case Laws Customs
Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
March 11, 2026   Case Laws Customs
Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
March 11, 2026   Case Laws Companies Law
Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
March 11, 2026   Case Laws Companies Law
Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
March 11, 2026   Case Laws IBC
Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.

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Income Tax

The ITAT held that the return-filing condition introduced in...

Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.

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Income Tax May 9, 2026 Case Laws AT
The ITAT held that the return-filing condition introduced in section 80AC(ii), requiring a return to be filed within the time prescribed under section 139(1), applied only from 1 April 2021 and was not applicable to assessment year 2019-20. Accordingly, denial of deduction under section 80P in an intimation under section 143(1) solely because the return was filed belatedly was unsustainable, and the intimation was annulled.
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Acts Income Tax
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