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    October 16, 2026   Case Laws Income Tax
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October 16, 2026   Case Laws Income Tax
Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications cannot deny benefits.
October 16, 2026   Case Laws Income Tax
Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
October 16, 2026   Case Laws Income Tax
Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
October 16, 2026   Case Laws Income Tax
PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory loss set-off verification.
October 16, 2026   Case Laws Customs
Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
October 15, 2026   Notes Customs
Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
October 15, 2026   Notes GST
Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
October 15, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditions.

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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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