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      September 9, 2026   Case Laws GST
      Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
      September 9, 2026   Case Laws GST
      Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
      September 9, 2026   Case Laws GST
      GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
      September 9, 2026   Case Laws GST
      Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
      September 9, 2026   Case Laws GST
      Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
      September 9, 2026   Case Laws GST
      Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
      September 9, 2026   Case Laws GST
      Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand pro...
      September 9, 2026   Case Laws GST
      Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
      September 9, 2026   Case Laws GST
      Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
      September 9, 2026   Case Laws GST
      GST appeal limitation may yield where uncontrollable delay would deny merits review and cause grave prejudice.
      September 9, 2026   Case Laws GST
      Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.
      September 9, 2026   Case Laws Income Tax
      Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
      September 9, 2026   Case Laws Income Tax
      Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.
      September 9, 2026   Case Laws Income Tax
      Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
      September 9, 2026   Case Laws Income Tax
      Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
      September 9, 2026   Case Laws Income Tax
      Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
      September 9, 2026   Case Laws Income Tax
      Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
      September 9, 2026   Case Laws Income Tax
      Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
      September 9, 2026   Case Laws Income Tax
      Internal comparable Cost Plus Method prevails where identical independent services use the same mark-up, eliminating transfer-pricing adjustment.
      September 9, 2026   Case Laws Income Tax
      Telecom tax deductions and transfer pricing: business-linked receipts qualify, while unsupported royalty and marketing adjustments fail.
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    September 9, 2026   Case Laws GST
    Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
    September 9, 2026   Case Laws GST
    Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
    September 9, 2026   Case Laws GST
    GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
    September 9, 2026   Case Laws GST
    Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
    September 9, 2026   Case Laws GST
    Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
    September 9, 2026   Case Laws GST
    Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
    September 9, 2026   Case Laws GST
    Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand proceedings.
    September 9, 2026   Case Laws GST
    Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
    September 9, 2026   Case Laws GST
    Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
    September 9, 2026   Case Laws GST
    GST appeal limitation may yield where uncontrollable delay would deny merits review and cause grave prejudice.
    September 9, 2026   Case Laws GST
    Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.
    September 9, 2026   Case Laws Income Tax
    Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
    September 9, 2026   Case Laws Income Tax
    Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.
    September 9, 2026   Case Laws Income Tax
    Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activities.
    September 9, 2026   Case Laws Income Tax
    Misreporting penalty requires evidence of deliberate inaccuracy, not merely withdrawal of a disclosed donation deduction claim during reassessment.
    September 9, 2026   Case Laws Income Tax
    Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as business expenditure.
    September 9, 2026   Case Laws Income Tax
    Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tolerance-band verification.
    September 9, 2026   Case Laws Income Tax
    Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require exclusion.
    September 9, 2026   Case Laws Income Tax
    Internal comparable Cost Plus Method prevails where identical independent services use the same mark-up, eliminating transfer-pricing adjustment.
    September 9, 2026   Case Laws Income Tax
    Telecom tax deductions and transfer pricing: business-linked receipts qualify, while unsupported royalty and marketing adjustments fail.

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    Income Tax

    Specific investigation information linking an unsecured loan to...

    Reassessment based on specific investigation information upheld where alleged accommodation-entry loan showed a live nexus with escaped income.

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    Income Tax September 9, 2026 Case Laws AT
    Specific investigation information linking an unsecured loan to an alleged accommodation-entry lender can establish a live nexus for reassessment; conclusive proof of escaped income is not required when reasons are recorded. Reassessment was upheld on that basis. Confirmation and banking records alone do not establish an unsecured loan's creditworthiness or genuineness where the lender does not respond to statutory notice, is not produced for examination, and adverse investigation material remains unrebutted. The loan was treated as unexplained cash credit and related interest was disallowed. Business-loss set-off and carry-forward require sufficient material demonstrating compliance with statutory conditions; unsupported current-year and brought-forward loss claims were rejected.
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    Acts Income Tax
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