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    November 5, 2026   Case Laws GST
    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
    November 5, 2026   Case Laws GST
    GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
    November 5, 2026   Case Laws GST
    Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
    November 5, 2026   Case Laws GST
    E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
    November 5, 2026   Case Laws GST
    Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
    November 5, 2026   Case Laws Income Tax
    Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
    November 5, 2026   Case Laws GST
    Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.
    November 5, 2026   Case Laws GST
    Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
    November 5, 2026   Case Laws GST
    Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
    November 5, 2026   Case Laws Income Tax
    Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
    November 5, 2026   Case Laws Income Tax
    Excluded tax claims and evidence gathering cannot justify reassessment of a company after an approved resolution plan.
    November 5, 2026   Case Laws Income Tax
    Excluded pre-resolution tax claims and evidence gathering cannot justify reassessment of a corporate debtor after an approved insolvency resolution.
    November 5, 2026   Case Laws Income Tax
    Fee-based citizen services may retain charitable exemption where charges reflect costs and income is applied to public utility.
    November 5, 2026   Case Laws Income Tax
    Industrial development incentives are capital receipts based on purpose, while export turnover excludes sales tax and excise duty
    November 5, 2026   Case Laws Income Tax
    Interest on enhanced land acquisition compensation is compensatory, and penalty based on its taxation falls with the addition.
    November 5, 2026   Case Laws Income Tax
    Trading liability cessation requires a relevant-year benefit, while composite project sales may be recognised on completion of the whole project.
    November 5, 2026   Case Laws Income Tax
    Concessional corporate tax can survive a portal-related assessment-year mismatch in Form 10-IC, with minimum alternate tax excluded.
    November 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
    November 5, 2026   Case Laws Income Tax
    Captive power valuation uses consumer tariffs; capital-intensive expense allocation uses assets, while MEIS incentives are taxable revenue receipts.
    November 5, 2026   Case Laws Income Tax
    Previously disclosed jewellery was not unexplained on undisputed records, but marriage photographs did not establish sources of purchase.
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November 5, 2026   Case Laws GST
Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
November 5, 2026   Case Laws GST
GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
November 5, 2026   Case Laws GST
Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
November 5, 2026   Case Laws GST
E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
November 5, 2026   Case Laws GST
Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
November 5, 2026   Case Laws Income Tax
Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must account for related revenue.
November 5, 2026   Case Laws GST
Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.
November 5, 2026   Case Laws GST
Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
November 5, 2026   Case Laws GST
Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
November 5, 2026   Case Laws Income Tax
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction through exclusions.
November 5, 2026   Case Laws Income Tax
Excluded tax claims and evidence gathering cannot justify reassessment of a company after an approved resolution plan.
November 5, 2026   Case Laws Income Tax
Excluded pre-resolution tax claims and evidence gathering cannot justify reassessment of a corporate debtor after an approved insolvency resolution.
November 5, 2026   Case Laws Income Tax
Fee-based citizen services may retain charitable exemption where charges reflect costs and income is applied to public utility.
November 5, 2026   Case Laws Income Tax
Industrial development incentives are capital receipts based on purpose, while export turnover excludes sales tax and excise duty
November 5, 2026   Case Laws Income Tax
Interest on enhanced land acquisition compensation is compensatory, and penalty based on its taxation falls with the addition.
November 5, 2026   Case Laws Income Tax
Trading liability cessation requires a relevant-year benefit, while composite project sales may be recognised on completion of the whole project.
November 5, 2026   Case Laws Income Tax
Concessional corporate tax can survive a portal-related assessment-year mismatch in Form 10-IC, with minimum alternate tax excluded.
November 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depreciation.
November 5, 2026   Case Laws Income Tax
Captive power valuation uses consumer tariffs; capital-intensive expense allocation uses assets, while MEIS incentives are taxable revenue receipts.
November 5, 2026   Case Laws Income Tax
Previously disclosed jewellery was not unexplained on undisputed records, but marriage photographs did not establish sources of purchase.

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Natural justice in proceedings to redetermine the value of...

Natural justice in second-hand machinery valuation requires reasons for rejecting cross-examination and consideration of requests for import records.

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Customs November 5, 2026 Case Laws AT
Natural justice in proceedings to redetermine the value of imported second-hand knitting machines requires proper reasons for rejecting a request to cross-examine departmental witnesses. Requests for the original import file and cross-examination of the department's chartered engineer are material to procedural fairness. The importer's submissions and applicable CBIC circulars are relevant when the valuation is reconsidered. Resolving the procedural question does not itself determine the merits of the valuation dispute.
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Acts Income Tax
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