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    March 14, 2026   Case Laws GST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case Laws Income Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case Laws Income Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case Laws Income Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case Laws Income Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    March 14, 2026   Case Laws Income Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case Laws Income Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case Laws Money Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case Laws Income Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case Laws Income Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case Laws Income Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case Laws Income Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case Laws Income Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
    March 14, 2026   Case Laws Income Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
    March 14, 2026   Case Laws Income Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case Laws Income Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case Laws Income Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
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March 14, 2026   Case Laws GST
GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
March 14, 2026   Case Laws Income Tax
Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
March 14, 2026   Case Laws Income Tax
Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
March 14, 2026   Case Laws Income Tax
Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
March 14, 2026   Case Laws Income Tax
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review directed.
March 14, 2026   Case Laws Income Tax
Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
March 14, 2026   Case Laws Income Tax
Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
March 14, 2026   Case Laws Money Laundering
Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
March 14, 2026   Case Laws Income Tax
Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
March 14, 2026   Case Laws Income Tax
Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
March 14, 2026   Case Laws Income Tax
Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
March 14, 2026   Case Laws Income Tax
Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
March 14, 2026   Case Laws Income Tax
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
March 14, 2026   Case Laws Income Tax
Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
March 14, 2026   Case Laws Income Tax
Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
March 14, 2026   Case Laws Income Tax
Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
March 14, 2026   Case Laws Income Tax
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking restrictions.
March 14, 2026   Case Laws Income Tax
Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
March 14, 2026   Case Laws Income Tax
Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
March 14, 2026   Case Laws Income Tax
Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.

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Income Tax

A final assessment order that ignored the partial relief granted...

DRP conformity requirement invalidates final assessment orders that ignore partial relief and repeat draft additions

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Income Tax June 10, 2026 Case Laws AT
A final assessment order that ignored the partial relief granted by the DRP and repeated the draft additions was invalid because the assessment had to be passed in conformity with the DRP directions. The Tribunal treated the non-compliance as a violation of the statutory mandate and, following binding precedent, quashed the order; the remaining grounds were therefore academic.
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Acts Income Tax
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