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    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
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    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
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    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
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    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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    August 4, 2026   Case Laws Income Tax
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      Home› Highlights › Income Tax › 2015 › October, 2015 › This
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      Income Tax

      Revision u/s 263 - AO while completing the assessment u/s 143(3)...

      CIT Revises Tax Assessment u/s 263; AO's Oversight in Section 143(3) Process Requires Correction for Accurate Taxation.

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      Income TaxOctober 22, 2015Case LawsAT
      Revision u/s 263 - AO while completing the assessment u/s 143(3) never applied his mind to various issues as pointed out by the CIT - revision upheld - AT
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