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    May 20, 2026   Case Laws GST
    Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
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    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
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    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case Laws Income Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case Laws Income Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
    May 20, 2026   Case Laws Customs
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case Laws Customs
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May 20, 2026   Case Laws GST
Release of detained perishable goods turns on prima facie ownership and compliance with statutory payment requirements.
May 20, 2026   Case Laws GST
Writ jurisdiction and statutory appeal remedy: challenge sent to GSTAT with mandatory pre-deposit and notified timeline.
May 20, 2026   Case Laws GST
Retrospective GST registration cancellation requires stated grounds and reasons; unreasoned notice and order were quashed.
May 20, 2026   Case Laws GST
Bail condition requiring a security bond upheld as distinct from pre-deposit or bank guarantee, with review held impermissible.
May 20, 2026   Case Laws GST
Healthcare composite supply exemption applies to inpatient treatment bundles, while outpatient medicines and excess room rent remain taxable.
May 20, 2026   Case Laws GST
Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
May 20, 2026   Case Laws Income Tax
Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
May 20, 2026   Case Laws Income Tax
Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
May 20, 2026   Case Laws Income Tax
Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
May 20, 2026   Case Laws Income Tax
Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
May 20, 2026   Case Laws Income Tax
Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
May 20, 2026   Case Laws Income Tax
Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
May 20, 2026   Case Laws Income Tax
Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
May 20, 2026   Case Laws Income Tax
Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
May 20, 2026   Case Laws Income Tax
Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
May 20, 2026   Case Laws Income Tax
Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
May 20, 2026   Case Laws Income Tax
Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.
May 20, 2026   Case Laws Customs
Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
May 20, 2026   Case Laws Customs
SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
May 20, 2026   Case Laws Customs
Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.

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Income Tax

If the assessee is, otherwise, entitled to a claim of deduction...

Taxpayers Can Claim Missed Deductions Before Appellate Authority Even If Initially Unclaimed in Tax Return.

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Income Tax July 25, 2015 Case Laws AT
If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but has raised his claim before the appellate authority, the appellate authority should have looked into the same. The assessee cannot be burdened with the taxes which he otherwise is not liable to pay under the law. - AT
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Acts Income Tax
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