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    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
    Reopening after scrutiny assessment fails where recorded reasons rest on a false premise and show non-application of mind
    Uncorroborated search material cannot sustain protective additions when seized papers lack corroboration and no fresh evidence emerges.
    Section 153C jurisdiction turns on receipt of seized material date, not searched person's search date, for other person assessments.
    DSIR-approved R&D deduction and APA-aligned transfer pricing adjustments were limited, while double disallowance was rejected.
    Condonation of initial non-compliance with assessment notices bars penalty where later replies are accepted in assessment.
    Re-export of illegally imported waste must go to the country of origin, and detention charges remain payable.
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    Strict compliance under Sabka Vishwas Scheme required; delayed payment caused declaration to lapse, though penalty was set aside.
    Manufacture and exemption for gold articles: bars and coins held exempt, but medals dutiable for normal period
    Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works
    Bank taxation principles limit FCTR taxation, exclude section 115JB for new banks, and invalidate stale-material reassessment.
    Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.
    Anti-dumping duty on Sulphenamides Accelerators imposed for dumped imports from China, the European Union and the United States
    Daily reporting of FCNR (B), ECB and OFCB swap facility transactions required for authorised dealer banks.
    GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action
    Defective GST cancellation notice violates natural justice, restoring registration and allowing fresh proceedings in law
    Legal heirs can face fresh GST adjudication after death of taxable person, limited to inherited estate.
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      In arbitration review, the High Court reiterated that...

      Patent illegality in arbitration: award set aside for ignoring vital evidence on GST in non-tendered works

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      Indian LawsJune 23, 2026Case LawsHC
      In arbitration review, the High Court reiterated that interference under Sections 34 and 37 is limited, but an award is vulnerable if it rests on no evidence or ignores vital material. Applying that standard, it held that the arbitrator had relied only on the final bill and ignored RA bills and other records showing that the amount for non-tendered items included GST to some extent. The Court found that computing GST at 18% on the entire figure was ex facie erroneous and set aside the award partly, leaving recomputation of GST and interest open and permitting the party concerned to pursue the differential claim afresh if so advised.

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      ActsIncome Tax