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    May 21, 2026   Circulars Customs
    RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
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May 21, 2026   Circulars Customs
RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
May 21, 2026   Case Laws GST
Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
May 21, 2026   Case Laws GST
Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
May 21, 2026   Case Laws GST
Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
May 21, 2026   Case Laws GST
Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
May 21, 2026   Case Laws GST
Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
May 21, 2026   Case Laws GST
Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
May 21, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
May 21, 2026   Case Laws Income Tax
Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
May 21, 2026   Case Laws Income Tax
Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
May 21, 2026   Case Laws Income Tax
Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
May 21, 2026   Case Laws Income Tax
Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
May 21, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
May 21, 2026   Case Laws Income Tax
Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
May 21, 2026   Case Laws Income Tax
Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
May 21, 2026   Case Laws Income Tax
Double disallowance and broken period interest relief, with treaty-rate dividend claim remanded for missing foundational facts.
May 21, 2026   Case Laws Income Tax
Limitation, third-party evidence and section 65B proof defeated additions based on disputed cash entries and electronic records.
May 21, 2026   Case Laws Income Tax
Inordinate delay and absence of bona fides barred condonation where the assessee offered no sufficient cause for filing the appeal late.
May 21, 2026   Case Laws Income Tax
Transfer pricing receivables, goodwill depreciation and section 80-IC deductions were upheld on core business principles.

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Indian Laws

The deed of agreement having been insufficiently stamped, the...

Deed of Agreement Unusable in Court Due to Insufficient Stamping; Highlights Importance of Compliance with Indian Law.

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Indian Laws October 23, 2013 Case Laws SC
The deed of agreement having been insufficiently stamped, the same was inadmissible in evidence. - Duty as required, has not been paid and, hence, the same is inadmissible in evidence - SC
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Acts Income Tax
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