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    April 13, 2026   Case Laws GST
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    April 13, 2026   Case Laws GST
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    April 13, 2026   Case Laws GST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
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    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
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    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
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    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
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April 13, 2026   Case Laws GST
Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
April 13, 2026   Case Laws GST
Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
April 13, 2026   Case Laws GST
Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
April 13, 2026   Case Laws GST
Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
April 13, 2026   Case Laws GST
Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
April 13, 2026   Case Laws GST
ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
April 13, 2026   Case Laws GST
Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
April 13, 2026   Case Laws Income Tax
Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
April 13, 2026   Case Laws Income Tax
Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
April 13, 2026   Case Laws Income Tax
Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
April 13, 2026   Case Laws Income Tax
Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
April 13, 2026   Case Laws Income Tax
Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.

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Income Tax

Penalty u/s 271AAA - much importance should not be attached to...

Section 271AAA: Penalty Focus Not on Income Derivation Details; Explanation 5(2) Remains Applicable Without Such Statement.

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Income Tax October 20, 2014 Case Laws AT
Penalty u/s 271AAA - much importance should not be attached to the statement about the manner in which such income has been derived - mere non-statement of the manner in which such income was derived would not make Explanation 5(2) inapplicable. - AT
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Acts Income Tax
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