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    June 3, 2026   Case Laws GST
    GST bail in input tax credit prosecution granted where documentary evidence and no criminal antecedents supported release.
    June 3, 2026   Case Laws GST
    Retrospective ITC extension under GST saves claims filed by 30.11.2021 from limitation-based reversal, while other objections remain open.
    June 3, 2026   Case Laws GST
    Composite works contract exemption for sewerage projects depends on local authority status and final goods-value threshold.
    June 3, 2026   Case Laws GST
    GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
    June 3, 2026   Case Laws Income Tax
    Strict construction of equalisation levy provisions excludes reimbursement to an overseas subsidiary for online advertising costs.
    June 3, 2026   Case Laws Income Tax
    Prepaid distributor discount under Section 194H: TDS refund ordered forthwith, while separate demand adjustment issues remain open.
    June 3, 2026   Case Laws Income Tax
    Taxability of interest on enhanced compensation upheld as income from other sources; reassessment challenge also failed for lack of prejudice.
    June 3, 2026   Case Laws Income Tax
    Treaty taxability of technical service fees under India-Thailand DTAA denied absent permanent establishment; penalty challenge premature.
    June 3, 2026   Case Laws Income Tax
    Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
    June 3, 2026   Case Laws Income Tax
    Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
    June 3, 2026   Case Laws Income Tax
    Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
    June 3, 2026   Case Laws Income Tax
    Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
    June 3, 2026   Case Laws Income Tax
    Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
    June 3, 2026   Case Laws Income Tax
    Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
    June 3, 2026   Case Laws Income Tax
    Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
    June 3, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
    June 3, 2026   Case Laws Income Tax
    Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
    June 3, 2026   Case Laws Income Tax
    Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
    June 3, 2026   Case Laws Income Tax
    Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
    June 3, 2026   Case Laws Income Tax
    Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
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June 3, 2026   Case Laws GST
GST bail in input tax credit prosecution granted where documentary evidence and no criminal antecedents supported release.
June 3, 2026   Case Laws GST
Retrospective ITC extension under GST saves claims filed by 30.11.2021 from limitation-based reversal, while other objections remain open.
June 3, 2026   Case Laws GST
Composite works contract exemption for sewerage projects depends on local authority status and final goods-value threshold.
June 3, 2026   Case Laws GST
GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
June 3, 2026   Case Laws Income Tax
Strict construction of equalisation levy provisions excludes reimbursement to an overseas subsidiary for online advertising costs.
June 3, 2026   Case Laws Income Tax
Prepaid distributor discount under Section 194H: TDS refund ordered forthwith, while separate demand adjustment issues remain open.
June 3, 2026   Case Laws Income Tax
Taxability of interest on enhanced compensation upheld as income from other sources; reassessment challenge also failed for lack of prejudice.
June 3, 2026   Case Laws Income Tax
Treaty taxability of technical service fees under India-Thailand DTAA denied absent permanent establishment; penalty challenge premature.
June 3, 2026   Case Laws Income Tax
Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
June 3, 2026   Case Laws Income Tax
Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
June 3, 2026   Case Laws Income Tax
Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
June 3, 2026   Case Laws Income Tax
Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
June 3, 2026   Case Laws Income Tax
Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
June 3, 2026   Case Laws Income Tax
Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
June 3, 2026   Case Laws Income Tax
Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
June 3, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
June 3, 2026   Case Laws Income Tax
Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
June 3, 2026   Case Laws Income Tax
Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
June 3, 2026   Case Laws Income Tax
Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
June 3, 2026   Case Laws Income Tax
Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.

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Customs

Post-export conversion of free shipping bills into EPCG shipping...

Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.

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Customs August 19, 2026 Case Laws AT
Post-export conversion of free shipping bills into EPCG shipping bills cannot be rejected solely for delay where contemporaneous documentary evidence supports the export. The three-month limitation prescribed by a Board Circular was treated as inconsistent with Section 149, while the one-year period under the 2022 Regulations applies prospectively and does not govern earlier exports. Failure to state EPCG authorisation details in the original free shipping bills is a curable procedural lapse when export duty payment records, invoices and bank realisation documents establish the goods exported and receipt of export proceeds. Conversion must be processed after verification of that evidence.
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Acts Income Tax
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