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    May 14, 2026   Case Laws GST
    Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
    May 14, 2026   Case Laws GST
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    May 14, 2026   Case Laws Income Tax
    Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
    May 14, 2026   Case Laws Income Tax
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    Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
    May 14, 2026   Case Laws Income Tax
    Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
    May 14, 2026   Case Laws Income Tax
    Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
    May 14, 2026   Case Laws Income Tax
    Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
    May 14, 2026   Case Laws Income Tax
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    May 14, 2026   Case Laws Income Tax
    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
    May 14, 2026   Case Laws Income Tax
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    May 14, 2026   Case Laws Income Tax
    Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
    May 14, 2026   Case Laws Income Tax
    Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
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May 14, 2026   Case Laws GST
Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
May 14, 2026   Case Laws GST
Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
May 14, 2026   Case Laws Income Tax
Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
May 14, 2026   Case Laws Income Tax
Commercial expediency governs interest deduction where borrowed funds are used through a subsidiary for business purposes.
May 14, 2026   Case Laws Income Tax
Curative petition standards prevent reopening unless Rupa Ashok Hurra parameters are met; defective petitions were dismissed.
May 14, 2026   Case Laws Income Tax
Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.
May 14, 2026   Case Laws Income Tax
Natural justice in assessment requires full disclosure of departmental material before adverse findings can be made.
May 14, 2026   Case Laws Income Tax
Natural justice breach invalidated an assessment where relied-upon search material was not supplied to the assessee for rebuttal.
May 14, 2026   Case Laws Income Tax
Section 80P deduction upheld for credit co-operative society's bank interest earned on liquidity and operational deposits.
May 14, 2026   Case Laws Income Tax
Concessional corporate tax rate turns on prior-year turnover verification, with remand for examination of audited financials.
May 14, 2026   Case Laws Income Tax
Genuineness of political donation claim under section 80-GGC failed on surrounding facts, so deduction was denied.
May 14, 2026   Case Laws Income Tax
Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
May 14, 2026   Case Laws Income Tax
Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
May 14, 2026   Case Laws Income Tax
Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
May 14, 2026   Case Laws Income Tax
Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
May 14, 2026   Case Laws Income Tax
Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
May 14, 2026   Case Laws Income Tax
Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
May 14, 2026   Case Laws Income Tax
Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
May 14, 2026   Case Laws Income Tax
Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
May 14, 2026   Case Laws Income Tax
Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.

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Customs

Automotive dashboard Display Closing Assemblies are described as...

Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.

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Customs July 25, 2026 Case Laws AAR
Automotive dashboard Display Closing Assemblies are described as classifiable under tariff item 8708 99 00 as motor-vehicle parts where they are solely intended for vehicle dashboards, are not excluded by the Section XVII Notes, and are not more specifically covered elsewhere. The presence of LCD screens and printed circuit boards does not, by itself, give the sub-assembly independent character as a flat-panel display or radio-reception apparatus. Classification under Heading 8708 excludes treatment as a liquid crystal device under Heading 8524; consequently, the claimed exemption under Notification No. 24/2005-Customs is stated to be unavailable.
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Acts Income Tax
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