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    October 17, 2026   Case Laws GST
    Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
    October 17, 2026   Case Laws GST
    Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
    October 17, 2026   Case Laws GST
    Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
    October 17, 2026   Case Laws GST
    Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
    October 17, 2026   Case Laws Income Tax
    Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
    October 17, 2026   Case Laws Income Tax
    Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
    October 17, 2026   Case Laws Income Tax
    Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
    October 17, 2026   Case Laws Customs
    IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
    October 17, 2026   Case Laws Customs
    Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
    October 17, 2026   Case Laws Customs
    Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
    October 17, 2026   Case Laws Customs
    ICEGATE technical glitches supported interest refunds where delayed Bill of Entry filing alone caused denial under the waiver order.
    October 17, 2026   Case Laws Customs
    Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
    October 17, 2026   Case Laws Money Laundering
    Prior hearing before PMLA cognizance is mandatory under BNSS for Enforcement Directorate complaints filed after its commencement.
    October 17, 2026   Case Laws Central Excise
    Personal penalty for invoices without goods requires proven issuance or abetment and procedurally admissible witness statements.
    October 17, 2026   Case Laws Income Tax
    Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.
    October 17, 2026   Case Laws Income Tax
    Reasoned appellate adjudication remains mandatory even where an income-tax appeal proceeds ex parte after notice non-compliance.
    October 17, 2026   Case Laws Income Tax
    Trust deed irrevocability prevents missing irrevocability or dissolution clauses from alone defeating charitable registration and donor-tax approval.
    October 17, 2026   Case Laws Income Tax
    Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.
    October 17, 2026   Case Laws Income Tax
    Section 263 revision requires valid scrutiny conversion and independent record-based satisfaction; section 28 interest remains enhanced compensation.
    October 17, 2026   Case Laws Customs
    Burden of proving smuggling remains with Revenue for non-notified betel nuts; inconclusive origin evidence cannot sustain confiscation or penalties.
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October 17, 2026   Case Laws GST
Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
October 17, 2026   Case Laws GST
Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
October 17, 2026   Case Laws GST
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipients.
October 17, 2026   Case Laws GST
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption.
October 17, 2026   Case Laws Income Tax
Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
October 17, 2026   Case Laws Income Tax
Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
October 17, 2026   Case Laws Income Tax
Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
October 17, 2026   Case Laws Customs
IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
October 17, 2026   Case Laws Customs
Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
October 17, 2026   Case Laws Customs
Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
October 17, 2026   Case Laws Customs
ICEGATE technical glitches supported interest refunds where delayed Bill of Entry filing alone caused denial under the waiver order.
October 17, 2026   Case Laws Customs
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnished.
October 17, 2026   Case Laws Money Laundering
Prior hearing before PMLA cognizance is mandatory under BNSS for Enforcement Directorate complaints filed after its commencement.
October 17, 2026   Case Laws Central Excise
Personal penalty for invoices without goods requires proven issuance or abetment and procedurally admissible witness statements.
October 17, 2026   Case Laws Income Tax
Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.
October 17, 2026   Case Laws Income Tax
Reasoned appellate adjudication remains mandatory even where an income-tax appeal proceeds ex parte after notice non-compliance.
October 17, 2026   Case Laws Income Tax
Trust deed irrevocability prevents missing irrevocability or dissolution clauses from alone defeating charitable registration and donor-tax approval.
October 17, 2026   Case Laws Income Tax
Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.
October 17, 2026   Case Laws Income Tax
Section 263 revision requires valid scrutiny conversion and independent record-based satisfaction; section 28 interest remains enhanced compensation.
October 17, 2026   Case Laws Customs
Burden of proving smuggling remains with Revenue for non-notified betel nuts; inconclusive origin evidence cannot sustain confiscation or penalties.

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Income Tax

The enhanced tax rate under section 115BBE, operative from 1...

Enhanced taxation under section 115BBE applies to surrendered excess stock and cash where the amended provision was already operative.

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Income Tax September 17, 2026 Case Laws AT
The enhanced tax rate under section 115BBE, operative from 1 April 2017, applies prospectively and therefore covers surrendered income from excess stock and cash for Assessment Year 2019-20. As the amended provision was already in force for that year, surrendered income was taxable at the enhanced rate. Rectification under section 154 to correct the tax computation was sustained.
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