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    March 16, 2026   Case Laws Income Tax
    Protective Assessment Validity upheld only after independent adjudication; limitation extension and telescoping of admitted income were sustained.
    March 16, 2026   Case Laws Income Tax
    Transfer Pricing: allocation of guarantee commission to limited-function branch upheld; ad hoc upward adjustment deleted on benchmarking analysis.
    March 16, 2026   Case Laws Income Tax
    Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.
    March 16, 2026   Case Laws IBC
    IBC moratorium does not bar state civil forfeiture attachment where no debtor-creditor relationship exists; appeal dismissed.
    March 16, 2026   Case Laws IBC
    Claim verification in CIRP: delayed tax assessment led to non-admission but plan allocation exceeded the Department's likely pro rata recovery.
    March 16, 2026   Case Laws IBC
    Entitlement to fees until approval of a withdrawal: resolution professionals entitled to fees and expenses until approval and handover.
    March 16, 2026   Case Laws IBC
    Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case Laws GST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case Laws GST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case Laws GST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case Laws GST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case Laws Income Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case Laws Income Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case Laws Income Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case Laws Income Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case Laws Income Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case Laws Income Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
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March 16, 2026   Case Laws Income Tax
Protective Assessment Validity upheld only after independent adjudication; limitation extension and telescoping of admitted income were sustained.
March 16, 2026   Case Laws Income Tax
Transfer Pricing: allocation of guarantee commission to limited-function branch upheld; ad hoc upward adjustment deleted on benchmarking analysis.
March 16, 2026   Case Laws Income Tax
Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.
March 16, 2026   Case Laws IBC
IBC moratorium does not bar state civil forfeiture attachment where no debtor-creditor relationship exists; appeal dismissed.
March 16, 2026   Case Laws IBC
Claim verification in CIRP: delayed tax assessment led to non-admission but plan allocation exceeded the Department's likely pro rata recovery.
March 16, 2026   Case Laws IBC
Entitlement to fees until approval of a withdrawal: resolution professionals entitled to fees and expenses until approval and handover.
March 16, 2026   Case Laws IBC
Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
March 16, 2026   Case Laws Central Excise
Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
March 16, 2026   Case Laws GST
Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
March 16, 2026   Case Laws GST
Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
March 16, 2026   Case Laws GST
Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
March 16, 2026   Case Laws GST
Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
March 16, 2026   Case Laws GST
Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
March 16, 2026   Case Laws GST
Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
March 16, 2026   Case Laws Income Tax
TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
March 16, 2026   Case Laws Income Tax
Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
March 16, 2026   Case Laws Income Tax
Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
March 16, 2026   Case Laws Income Tax
Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
March 16, 2026   Case Laws Income Tax
Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
March 16, 2026   Case Laws Income Tax
Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.

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Service Tax

Trailer-hire with driver and crew was taxable as supply of...

Trailer hire treated as supply of tangible goods, with extended limitation and penalties upheld, subject to limited recomputation.

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Service Tax June 1, 2026 Case Laws AT
Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
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Acts Income Tax
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