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    June 10, 2026   Case Laws IBC
    IBC clean slate principle bars pre-resolution collateral proceedings and supports writ maintainability despite alternative remedy
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June 10, 2026   Case Laws IBC
IBC clean slate principle bars pre-resolution collateral proceedings and supports writ maintainability despite alternative remedy
June 9, 2026   Notifications SEZ
Amalgamated Special Economic Zone notification supersedes prior SEZ notifications and records the notified land parcels in Tamil Nadu.
June 9, 2026   Case Laws GST
GST appeal limitation: first day excluded and calendar-month computation kept the appeal within the condonable period.
June 9, 2026   Case Laws GST
Export of services and royalty-related input tax credit supported refund, while turnover issues went back for reconsideration
June 9, 2026   Case Laws GST
GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
June 9, 2026   Case Laws GST
Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
June 9, 2026   Case Laws GST
Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
June 9, 2026   Case Laws Income Tax
Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
June 9, 2026   Case Laws Income Tax
Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
June 9, 2026   Case Laws Income Tax
Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
June 9, 2026   Case Laws Income Tax
Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
June 9, 2026   Case Laws Income Tax
Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
June 9, 2026   Case Laws Income Tax
Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
June 9, 2026   Case Laws Income Tax
Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
June 9, 2026   Case Laws Income Tax
Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
June 9, 2026   Case Laws Income Tax
Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
June 9, 2026   Case Laws Income Tax
Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
June 9, 2026   Case Laws Income Tax
Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
June 9, 2026   Case Laws Income Tax
Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
June 9, 2026   Case Laws Income Tax
Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis

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Customs

Entitlement of refund claim - Jurisdiction - Their...

Refund Claim Jurisdiction Clarified: Deputy Commissioner Designated as Proper Officer for Appellant's Case Handling.

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Customs September 2, 2014 Case Laws AT
Entitlement of refund claim - Jurisdiction - Their jurisdictional Deputy Commissioner is also the proper officer for the appellant. - AT
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Acts Income Tax
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