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    October 3, 2026   Case Laws GST
    Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
    October 3, 2026   Case Laws GST
    Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
    October 3, 2026   Case Laws GST
    Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
    October 3, 2026   Case Laws GST
    Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
    October 3, 2026   Case Laws GST
    Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
    October 3, 2026   Case Laws GST
    Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
    October 3, 2026   Case Laws GST
    Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective...
    October 3, 2026   Case Laws GST
    Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
    October 3, 2026   Case Laws GST
    GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved...
    October 3, 2026   Case Laws GST
    Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
    October 3, 2026   Case Laws Income Tax
    Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
    October 3, 2026   Case Laws Income Tax
    Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
    October 3, 2026   Case Laws Income Tax
    Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences mat...
    October 3, 2026   Case Laws Income Tax
    Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
    October 3, 2026   Case Laws Income Tax
    Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
    October 3, 2026   Case Laws Income Tax
    Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
    October 3, 2026   Case Laws Income Tax
    Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
    October 3, 2026   Case Laws Income Tax
    Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
    October 3, 2026   Case Laws Income Tax
    Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
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    Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
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October 3, 2026   Case Laws GST
Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
October 3, 2026   Case Laws GST
Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
October 3, 2026   Case Laws GST
Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
October 3, 2026   Case Laws GST
Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
October 3, 2026   Case Laws GST
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.
October 3, 2026   Case Laws GST
Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
October 3, 2026   Case Laws GST
Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective penalties.
October 3, 2026   Case Laws GST
Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
October 3, 2026   Case Laws GST
GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved.
October 3, 2026   Case Laws GST
Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
October 3, 2026   Case Laws Income Tax
Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
October 3, 2026   Case Laws Income Tax
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee.
October 3, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences materially affect margins.
October 3, 2026   Case Laws Income Tax
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required.
October 3, 2026   Case Laws Income Tax
Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
October 3, 2026   Case Laws Income Tax
Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
October 3, 2026   Case Laws Income Tax
Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
October 3, 2026   Case Laws Income Tax
Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.

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Income Tax

Agreement-date stamp-duty valuation under section 56(2)(vii)(b)...

Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot apply.

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Income Tax October 5, 2026 Case Laws AT
Agreement-date stamp-duty valuation under section 56(2)(vii)(b) is available only where a pre-registration agreement fixes the consideration for the property ultimately registered and the prescribed non-cash payment condition is met. An earlier booking for a different flat with an erstwhile developer does not meet those requirements where the registered agreement concerns a new flat and a new developer, absent a legally established linkage between earlier payments and the later consideration. The stamp-duty value applicable to the subsequently registered transfer therefore governed the addition for the difference in value.
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