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    May 26, 2026   Case Laws GST
    Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
    May 26, 2026   Case Laws GST
    GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
    May 26, 2026   Case Laws GST
    Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
    May 26, 2026   Case Laws GST
    Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
    May 26, 2026   Case Laws GST
    Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
    May 26, 2026   Case Laws GST
    Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
    May 26, 2026   Case Laws GST
    Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
    May 26, 2026   Case Laws GST
    Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
    May 26, 2026   Case Laws GST
    GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
    May 26, 2026   Case Laws GST
    Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
    May 26, 2026   Case Laws GST
    Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
    May 26, 2026   Case Laws Income Tax
    Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
    May 26, 2026   Case Laws Income Tax
    Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
    May 26, 2026   Case Laws Income Tax
    Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.
    May 26, 2026   Case Laws Income Tax
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    May 26, 2026   Case Laws Income Tax
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    May 26, 2026   Case Laws Income Tax
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
    May 26, 2026   Case Laws Income Tax
    Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
    May 26, 2026   Case Laws Income Tax
    Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
    May 26, 2026   Case Laws Income Tax
    Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
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May 26, 2026   Case Laws GST
Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
May 26, 2026   Case Laws GST
GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
May 26, 2026   Case Laws GST
Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
May 26, 2026   Case Laws GST
Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
May 26, 2026   Case Laws GST
Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
May 26, 2026   Case Laws GST
Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
May 26, 2026   Case Laws GST
Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
May 26, 2026   Case Laws GST
Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
May 26, 2026   Case Laws GST
GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
May 26, 2026   Case Laws GST
Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
May 26, 2026   Case Laws GST
Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
May 26, 2026   Case Laws Income Tax
Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
May 26, 2026   Case Laws Income Tax
Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
May 26, 2026   Case Laws Income Tax
Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.
May 26, 2026   Case Laws Income Tax
Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
May 26, 2026   Case Laws Income Tax
Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
May 26, 2026   Case Laws Income Tax
Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
May 26, 2026   Case Laws Income Tax
Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
May 26, 2026   Case Laws Income Tax
Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
May 26, 2026   Case Laws Income Tax
Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.

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Income Tax

Computation of capital gain – AO’s has the power to substitute th...

Assessing Officer Cannot Alter Sale Consideration Value in Current Capital Gain Case Due to Lack of Specific Circumstances.

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Income Tax June 17, 2014 Case Laws AT
Computation of capital gain – AO’s has the power to substitute the value of consideration in place of sale consideration only in special circumstances which are missing in the present case - AT
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Acts Income Tax
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