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    August 24, 2026   Case Laws GST
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case Laws Customs
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    August 24, 2026   Case Laws Customs
    Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
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August 24, 2026   Case Laws GST
Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
August 24, 2026   Case Laws Income Tax
Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
August 24, 2026   Case Laws Income Tax
Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
August 24, 2026   Case Laws Income Tax
Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.
August 24, 2026   Case Laws Income Tax
Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
August 24, 2026   Case Laws Income Tax
Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
August 24, 2026   Case Laws Income Tax
Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
August 24, 2026   Case Laws Income Tax
Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
August 24, 2026   Case Laws Income Tax
Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
August 24, 2026   Case Laws Income Tax
Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
August 24, 2026   Case Laws Income Tax
Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
August 24, 2026   Case Laws Income Tax
Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
August 24, 2026   Case Laws Income Tax
Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
August 24, 2026   Case Laws Income Tax
Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motive.
August 24, 2026   Case Laws Income Tax
Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
August 24, 2026   Case Laws Income Tax
Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
August 24, 2026   Case Laws Income Tax
Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
August 24, 2026   Case Laws Income Tax
Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
August 24, 2026   Case Laws Customs
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantification.
August 24, 2026   Case Laws Customs
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.

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Central Excise

Levy of interest on differential duty due to Revision in price...

Interest on Differential Duty from Supplementary Invoice u/s 11A(2B) and Section 11AB of Central Excise Act.

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Central Excise September 10, 2014 Case Laws HC
Levy of interest on differential duty due to Revision in price – supplementary invoice -. The payment of differential duty thus clearly came under sub-section (2B) of section 11A and attracted levy of interest under section 11AB of the Act - HC
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Acts Income Tax
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