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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.
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    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.
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      A High Court granted interim protection in a GST matter by...

      Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.

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      GSTJune 30, 2026Case LawsHC
      A High Court granted interim protection in a GST matter by deferring adjudication where the writ petitions directly challenged the jurisdiction and validity of show-cause notices issued in Form GST DRG-01. The court noted that the rejection of adjournment was technically in line with law because no stay had been granted, but held that fixing final personal hearing for the very next day, with an indication of an ex parte final order, reflected undue haste. On a prima facie view, interference was necessary to preserve the subject matter of the writ petitions, so the hearing was to be adjourned and refixed after the writ petitions were taken up.

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      ActsIncome Tax