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    March 12, 2026   Case Laws GST
    Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
    March 12, 2026   Case Laws Income Tax
    Concurrent Findings of Fact upheld; appeals limited to substantial questions of law, no reappreciation of evidence permitted.
    March 12, 2026   Case Laws Income Tax
    Limitation for Tribunal remand in transfer pricing governed by Section 153(3)/(5), not Section 153(4); refund ordered with interest.
    March 12, 2026   Case Laws Income Tax
    Rectification of appellate order corrected an inadvertent reference, rendering the Tribunal appeal infructuous and dismissed.
    March 12, 2026   Case Laws Income Tax
    Provision for warranty as ascertained liability: not includible in book profit under alternate tax computation; addition deleted.
    March 12, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(a)(i) for commission income treated as banking activity, entitlement affirmed and claim allowed.
    March 12, 2026   Case Laws Income Tax
    Presumption of seized-document ownership cannot justify speculative alteration; corroboration required, so additions were deleted.
    March 12, 2026   Case Laws Income Tax
    Deemed income under section 69A confirmed where introducer opened multiple bank accounts and failed to prove source.
    March 12, 2026   Case Laws Income Tax
    Time limits for search-based assessments are a self-contained code; extension applies only with a transfer pricing reference, otherwise late orders ar...
    March 12, 2026   Case Laws Income Tax
    Allowability under section 43B requires proof of actual payment; remitted for factual verification and fresh adjudication.
    March 12, 2026   Case Laws Income Tax
    Exemption for VRS compensation affirmed, making the payment non taxable and enabling refund of TDS where claim is filed on appeal.
    March 12, 2026   Case Laws Income Tax
    Stock valuation: contemporaneous evidence and lower-of-cost-or-market for damaged goods displace arithmetic undervaluation and bar double additions.
    March 12, 2026   Case Laws Income Tax
    Allotment letters as agreement fixing consideration - remand for verification of banked part payments and comparison with Stamp Duty Valuation.
    March 12, 2026   Case Laws Income Tax
    Unexplained cash deposits attributed to taxpayer where no explanation provided; deposits taxed and unsubstantiated loss set offs disallowed.
    March 12, 2026   Case Laws Income Tax
    Reopening of assessment limited: MAT computed in reassessment invalid when original escaped income accepted by the AO without fresh notice.
    March 12, 2026   Case Laws Income Tax
    Accumulation for Specific Purpose: vague Form 10 wording can be cured by substantive evidence; deduction to be reconsidered.
    March 12, 2026   Case Laws Income Tax
    Protective addition: peak-credit allocation and set-off prevent double taxation where individuals have been assessed on the same entries.
    March 12, 2026   Case Laws Income Tax
    Segmentation of Business for transfer pricing: separate segment-wise TNMM benchmarking required, remitted for limited verification.
    March 12, 2026   Case Laws Customs
    Anti dumping duty during the interregnum is prohibited; gap-period imports are not liable and assessments stood validly finalised.
    March 12, 2026   Case Laws Customs
    Scope of Show Cause Notice: introducing belated laboratory reports exceeded notice and contemporaneous evidence secured exemption.
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March 12, 2026   Case Laws GST
Monthly Exemption applies month-wise; incidental water is part of a composite maintenance service and is taxable.
March 12, 2026   Case Laws Income Tax
Concurrent Findings of Fact upheld; appeals limited to substantial questions of law, no reappreciation of evidence permitted.
March 12, 2026   Case Laws Income Tax
Limitation for Tribunal remand in transfer pricing governed by Section 153(3)/(5), not Section 153(4); refund ordered with interest.
March 12, 2026   Case Laws Income Tax
Rectification of appellate order corrected an inadvertent reference, rendering the Tribunal appeal infructuous and dismissed.
March 12, 2026   Case Laws Income Tax
Provision for warranty as ascertained liability: not includible in book profit under alternate tax computation; addition deleted.
March 12, 2026   Case Laws Income Tax
Deduction under section 80P(2)(a)(i) for commission income treated as banking activity, entitlement affirmed and claim allowed.
March 12, 2026   Case Laws Income Tax
Presumption of seized-document ownership cannot justify speculative alteration; corroboration required, so additions were deleted.
March 12, 2026   Case Laws Income Tax
Deemed income under section 69A confirmed where introducer opened multiple bank accounts and failed to prove source.
March 12, 2026   Case Laws Income Tax
Time limits for search-based assessments are a self-contained code; extension applies only with a transfer pricing reference, otherwise late orders are void.
March 12, 2026   Case Laws Income Tax
Allowability under section 43B requires proof of actual payment; remitted for factual verification and fresh adjudication.
March 12, 2026   Case Laws Income Tax
Exemption for VRS compensation affirmed, making the payment non taxable and enabling refund of TDS where claim is filed on appeal.
March 12, 2026   Case Laws Income Tax
Stock valuation: contemporaneous evidence and lower-of-cost-or-market for damaged goods displace arithmetic undervaluation and bar double additions.
March 12, 2026   Case Laws Income Tax
Allotment letters as agreement fixing consideration - remand for verification of banked part payments and comparison with Stamp Duty Valuation.
March 12, 2026   Case Laws Income Tax
Unexplained cash deposits attributed to taxpayer where no explanation provided; deposits taxed and unsubstantiated loss set offs disallowed.
March 12, 2026   Case Laws Income Tax
Reopening of assessment limited: MAT computed in reassessment invalid when original escaped income accepted by the AO without fresh notice.
March 12, 2026   Case Laws Income Tax
Accumulation for Specific Purpose: vague Form 10 wording can be cured by substantive evidence; deduction to be reconsidered.
March 12, 2026   Case Laws Income Tax
Protective addition: peak-credit allocation and set-off prevent double taxation where individuals have been assessed on the same entries.
March 12, 2026   Case Laws Income Tax
Segmentation of Business for transfer pricing: separate segment-wise TNMM benchmarking required, remitted for limited verification.
March 12, 2026   Case Laws Customs
Anti dumping duty during the interregnum is prohibited; gap-period imports are not liable and assessments stood validly finalised.
March 12, 2026   Case Laws Customs
Scope of Show Cause Notice: introducing belated laboratory reports exceeded notice and contemporaneous evidence secured exemption.

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GST

Recovery of GST interest and penalty failed where the...

GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action

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GST June 22, 2026 Case Laws HC
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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Acts Income Tax
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