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    March 26, 2026   Case Laws Customs
    Classification of populated smartphone sub-assemblies under customs tariff favours heading 8517.79.10 over printed circuit board heading 8534.
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March 26, 2026   Case Laws Customs
Classification of populated smartphone sub-assemblies under customs tariff favours heading 8517.79.10 over printed circuit board heading 8534.
March 26, 2026   Case Laws Companies Law
Statutory auditor prosecution quashed for absence of specific allegations and mens rea, despite valid complaint and no limitation bar.
March 26, 2026   Case Laws IBC
Successive insolvency applications barred after finality, with concealment of prior appeal defeating relief and attracting costs.
March 26, 2026   Case Laws IBC
Committee of Creditors commercial wisdom upheld in rejecting resolution plans and annulling the insolvency process.
March 26, 2026   Case Laws FEMA
Monetary limit for departmental appeals barred the Revenue's challenge, and no substantial question of law arose.
March 26, 2026   Case Laws Money Laundering
PMLA attachment overrides secured creditor priority, with release or restoration to be sought before the Special Court.
March 26, 2026   Case Laws Service Tax
Reasoned appellate orders in service tax disputes must respect prior findings on works contracts and exemption unless new facts emerge.
March 26, 2026   Case Laws Service Tax
Direct nexus test for electricity transmission services upheld; works contract and manpower services exempt, rent-a-cab demand time-barred.
March 26, 2026   Case Laws Central Excise
Refund deposit made under departmental insistence attracts interest from deposit date until refund, not voluntary duty payment.
March 26, 2026   Case Laws Indian Laws
Illegal custody and prolonged pre-trial detention justified bail despite NDPS restrictions, as Article 21 outweighed statutory embargo.
March 25, 2026   Notifications Income Tax
Scientific research approval under the Income-tax Act granted for five assessment years to a Bengaluru company
March 25, 2026   Notifications Customs
Payment aggregator added as a customs electronic cash ledger payment option under the amended regulations.
March 25, 2026   Circulars Customs
Customs duty payment expands with Payment Aggregator mode, adding card, UPI and wider internet banking options on ICEGATE.
March 25, 2026   Circulars Customs
Drawback claim clearance drive asks exporters to cure pending deficiencies and attend the special mela with supporting documents.
March 25, 2026   Circulars Customs
Customs operational continuity directions issued for year-end days to prevent backlog and ensure faster cargo clearance.
March 25, 2026   Case Laws GST
Penalty under GST section 73 not sustained, while delayed tax interest must be recomputed after adjusting excess payment.
March 25, 2026   Case Laws Customs
Misdeclaration, undervaluation and classification of computer cabinet cases failed; declared value and classification were restored.
March 25, 2026   Case Laws GST
Mandatory pre-deposit under GST appeal rules must be complied with once the appellate forum is functional.
March 25, 2026   Case Laws GST
Jurisdictional filing defect treated as procedural error; rejected statutory appeal restored and sent to the competent appellate authority.
March 25, 2026   Case Laws GST
Bail in CGST fraud cases granted where no extraordinary circumstances justified denial and custody had continued without antecedents.

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Income Tax

In transfer pricing benchmarking for captive software support...

Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.

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Income Tax May 12, 2026 Case Laws AT
In transfer pricing benchmarking for captive software support and ITES services, companies with significant intangibles, brand value, patents, R&D functions, product-based operations, diversified activities or extraordinary events were found functionally dissimilar and excluded as comparables. Infosys Technologies Ltd., Wipro Ltd., Kals Information Systems Ltd., Celestial Labs Ltd., Avani Cimcon Technologies Ltd., E-Zest Solutions Ltd., Mold-Tek Technologies Ltd., Accentia Technologies Ltd., Eclerx Services Ltd., Infosys BPO Ltd., HCL Comnet System & Services Ltd., Acropetal Technologies Ltd., Genesys International Corporation Ltd. and Datamatics Financial Services Ltd. were excluded. Tata Elxsi Ltd. and Persistent Systems Private Ltd. were remitted for fresh consideration because no specific examination had been made. Coral Hub Ltd. remained included as the objection was not pressed.
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Acts Income Tax
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