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    October 14, 2026   Case Laws Income Tax
    Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
    October 14, 2026   Case Laws Income Tax
    Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
    October 14, 2026   Case Laws Income Tax
    Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.
    October 14, 2026   Case Laws Income Tax
    Genuine political contributions require credible evidence beyond banking records; unsupported claims can lose deductions and penalty challenges remain...
    October 14, 2026   Case Laws Income Tax
    Misreporting penalty requires assessee-specific proof of accommodation-entry participation; donation deduction withdrawal alone cannot justify enhance...
    October 14, 2026   Case Laws Income Tax
    Safe-harbour tolerance for stamp-duty valuation applies retrospectively and prevents deemed income additions for marginal property-value differences.
    October 14, 2026   Case Laws Customs
    QCO exemption for steel imports applies when shipment met the cut-off and ARN was timely sought under SIMS.
    October 14, 2026   Case Laws Customs
    Statutory conclusion of customs proceedings bars later confiscation, redemption fine and penalty after timely payment of notified dues.
    October 14, 2026   Case Laws Customs
    Confiscation in rem survives, but customs penalties require proof that consignees knowingly participated in concealed imports.
    October 14, 2026   Case Laws Customs
    Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, ...
    October 14, 2026   Case Laws Customs
    Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
    October 14, 2026   Case Laws Customs
    Co-accused statements and WhatsApp chats require corroboration and cross-examination before they can support customs penalties.
    October 14, 2026   Case Laws Customs
    Duplicate customs duty payment through portal error is excess collection, placing its refund outside statutory limitation.
    October 14, 2026   Case Laws Customs
    Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
    October 14, 2026   Case Laws Customs
    IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
    October 14, 2026   Case Laws Customs
    Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
    October 14, 2026   Case Laws IBC
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    October 14, 2026   Case Laws Money Laundering
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    October 14, 2026   Case Laws Money Laundering
    PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
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October 14, 2026   Case Laws Income Tax
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escaped-income grounds.
October 14, 2026   Case Laws Income Tax
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed income.
October 14, 2026   Case Laws Income Tax
Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.
October 14, 2026   Case Laws Income Tax
Genuine political contributions require credible evidence beyond banking records; unsupported claims can lose deductions and penalty challenges remain premature.
October 14, 2026   Case Laws Income Tax
Misreporting penalty requires assessee-specific proof of accommodation-entry participation; donation deduction withdrawal alone cannot justify enhanced penalty.
October 14, 2026   Case Laws Income Tax
Safe-harbour tolerance for stamp-duty valuation applies retrospectively and prevents deemed income additions for marginal property-value differences.
October 14, 2026   Case Laws Customs
QCO exemption for steel imports applies when shipment met the cut-off and ARN was timely sought under SIMS.
October 14, 2026   Case Laws Customs
Statutory conclusion of customs proceedings bars later confiscation, redemption fine and penalty after timely payment of notified dues.
October 14, 2026   Case Laws Customs
Confiscation in rem survives, but customs penalties require proof that consignees knowingly participated in concealed imports.
October 14, 2026   Case Laws Customs
Tariff classification of anti-theft steering locks excludes the steering-system entry, defeating reclassification, confiscation, extended limitation, and penalties.
October 14, 2026   Case Laws Customs
Alternative Customs Classification Claims Require Merits Review; Unavailable Goods Bar Redemption Fine and Bona Fide Claims Avoid Penalty.
October 14, 2026   Case Laws Customs
Co-accused statements and WhatsApp chats require corroboration and cross-examination before they can support customs penalties.
October 14, 2026   Case Laws Customs
Duplicate customs duty payment through portal error is excess collection, placing its refund outside statutory limitation.
October 14, 2026   Case Laws Customs
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factory.
October 14, 2026   Case Laws Customs
IGST exemption for aircraft parts returned after overseas repairs prevents levy under the amended re-import framework.
October 14, 2026   Case Laws Customs
Static converter classification keeps industrial PC power supplies in their own heading while allowing conditional customs-duty exemption.
October 14, 2026   Case Laws IBC
Mandatory resolution-plan disclosure of default causes can defeat approval despite creditor support and payment protection for dissenting creditors.
October 14, 2026   Case Laws Money Laundering
Statutory committal of scheduled offences aligns money-laundering proceedings while preserving independent determination of the committal application.
October 14, 2026   Case Laws Money Laundering
PMLA attachment of proceeds of crime may reach non-accused holders and equivalent-value residential property when tainted links are established.
October 14, 2026   Case Laws Indian Laws
Interim security pending arbitration protects invoice claims where objective evidence shows assets may become insufficient for execution.

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Tariff rate quota benefits applied to qualifying imports of...

Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.

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Customs September 28, 2026 Case Laws HC
Tariff rate quota benefits applied to qualifying imports of crude soybean oil, making refund of excess customs duty admissible. The position followed prior rulings concerning the same product and import period, and Revenue did not contest it. The refusal of refund was set aside, and the refund claim was required to be processed in accordance with law within three months.
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