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October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
October 15, 2026   Case Laws Income Tax
Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
October 15, 2026   Case Laws Income Tax
Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without curing statutory defects.
October 15, 2026   Case Laws Income Tax
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.
October 15, 2026   Case Laws Income Tax
Best-judgment profit estimation requires a rational basis in past history or comparable businesses, requiring fresh determination when unsupported.
October 15, 2026   Case Laws Income Tax
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy rules.
October 15, 2026   Case Laws Income Tax
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted allocation method.
October 15, 2026   Case Laws Money Laundering
Section 50 Statements Support Provisional Attachment of Land Linked to Narcotics Proceeds of Crime Under PMLA
October 15, 2026   Case Laws GST
Anticipatory bail for alleged GST fund misappropriation and forged payment records was denied due to the conduct's seriousness.
October 15, 2026   Case Laws GST
Quasi-judicial disposal of GST appeals requires hearing and reasoned orders, barring mechanical rejection through system-generated acknowledgements.
October 15, 2026   Case Laws GST
Statutory limits on GST appeal delays remain binding, but restored registrations left departmental challenges without effective relief.
October 15, 2026   Case Laws Income Tax
Self-generated trademark sale proceeds escape capital gains where acquisition cost remains unascertainable, defeating related concealment penalty.
October 15, 2026   Case Laws Income Tax
Foreign contribution registration requires truthful religious-status disclosure and creates no vested right to receive funds.
October 15, 2026   Case Laws Income Tax
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes require statutory appeal.
October 15, 2026   Case Laws Income Tax
Settlement immunity limits do not prevent inherent powers from quashing abusive post-settlement tax-search prosecutions where appropriate.
October 15, 2026   Case Laws Income Tax
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference shares.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require independent proof; a disallowed political contribution deduction alone cannot establish false particulars.
October 15, 2026   Case Laws Income Tax
Misreporting penalties require evidence of misrepresentation or suppression; incomplete documentation for disclosed improvement costs cannot justify them.
October 15, 2026   Case Laws Income Tax
Transfer-pricing comparability requires exclusion of high-scale branded software companies and LIBOR benchmarking for delayed foreign-currency receivables.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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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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