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    September 10, 2026   Case Laws GST
    Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
    September 10, 2026   Case Laws GST
    Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
    September 10, 2026   Case Laws GST
    Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
    September 10, 2026   Case Laws GST
    Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
    September 10, 2026   Case Laws GST
    Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
    September 10, 2026   Case Laws GST
    Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
    September 10, 2026   Case Laws GST
    Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
    September 10, 2026   Case Laws GST
    Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
    September 10, 2026   Case Laws Customs
    Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
    September 10, 2026   Case Laws GST
    Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
    September 10, 2026   Case Laws Income Tax
    Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
    September 10, 2026   Case Laws Income Tax
    Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
    September 10, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functionally similar, uncontrolled companies, with turnover, related-party transactions and risk profiles asse...
    September 10, 2026   Case Laws Income Tax
    Interim protection from outstanding-demand recovery continues while the statutory appeal receives expedited, reasoned disposal after a hearing.
    September 10, 2026   Case Laws Income Tax
    Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
    September 10, 2026   Case Laws Income Tax
    Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
    September 10, 2026   Case Laws Income Tax
    Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
    September 10, 2026   Case Laws Income Tax
    Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.
    September 10, 2026   Case Laws Income Tax
    Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
    September 10, 2026   Case Laws Income Tax
    Characterisation of allotment rights determines whether transfer losses are business losses or capital losses and affects interest-cost computation.
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September 10, 2026   Case Laws GST
Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
September 10, 2026   Case Laws GST
Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
September 10, 2026   Case Laws GST
Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
September 10, 2026   Case Laws GST
Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
September 10, 2026   Case Laws GST
Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
September 10, 2026   Case Laws GST
Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
September 10, 2026   Case Laws GST
Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
September 10, 2026   Case Laws GST
Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
September 10, 2026   Case Laws Customs
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.
September 10, 2026   Case Laws GST
Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
September 10, 2026   Case Laws Income Tax
Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
September 10, 2026   Case Laws Income Tax
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liability.
September 10, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functionally similar, uncontrolled companies, with turnover, related-party transactions and risk profiles assessed on reliable data.
September 10, 2026   Case Laws Income Tax
Interim protection from outstanding-demand recovery continues while the statutory appeal receives expedited, reasoned disposal after a hearing.
September 10, 2026   Case Laws Income Tax
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deductible.
September 10, 2026   Case Laws Income Tax
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exists.
September 10, 2026   Case Laws Income Tax
Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
September 10, 2026   Case Laws Income Tax
Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.
September 10, 2026   Case Laws Income Tax
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from exempt-income calculations.
September 10, 2026   Case Laws Income Tax
Characterisation of allotment rights determines whether transfer losses are business losses or capital losses and affects interest-cost computation.

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GST

Statutory limitation under Section 73(2) of the Telangana GST...

Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.

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GST September 4, 2026 Case Laws HC
Statutory limitation under Section 73(2) of the Telangana GST Act governed the validity of the show-cause notice and assessment orders for financial year 2020-21. Issuance of the notice after the prescribed deadline, followed by assessment orders beyond the applicable cut-off, constituted a jurisdictional error. The time-barred proceedings, including the consequential recovery notice, were therefore set aside.
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Acts Income Tax
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