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    August 8, 2026   Case Laws GST
    Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
    August 8, 2026   Case Laws GST
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
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    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
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    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
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August 8, 2026   Case Laws GST
Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
August 8, 2026   Case Laws GST
Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
August 8, 2026   Case Laws GST
GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
August 8, 2026   Case Laws GST
Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
August 8, 2026   Case Laws GST
Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
August 8, 2026   Case Laws GST
Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
August 8, 2026   Case Laws Income Tax
Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
August 8, 2026   Case Laws Income Tax
Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
August 8, 2026   Case Laws Income Tax
Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
August 8, 2026   Case Laws Income Tax
Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
August 8, 2026   Case Laws Income Tax
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.
August 8, 2026   Case Laws Income Tax
Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
August 8, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
August 8, 2026   Case Laws Income Tax
Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
August 8, 2026   Case Laws Income Tax
Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
August 8, 2026   Case Laws Income Tax
Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
August 8, 2026   Case Laws Income Tax
Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
August 8, 2026   Case Laws Income Tax
HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
August 8, 2026   Case Laws Income Tax
Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarification.
August 8, 2026   Case Laws Income Tax
Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.

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Customs

Retraction of statement - Retraction was an afterthought. Had...

Carrier's Statement Retraction Deemed Afterthought; Coercion Allegations u/s 108 Require Magistrate Complaint.

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Customs February 19, 2014 Case Laws HC
Retraction of statement - Retraction was an afterthought. Had the Carrier given the statement under Section 108 of the Act under coercion he would have made complaint before the Chief Judicial Magistrate. - HC
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Acts Income Tax
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