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    May 29, 2026   Case Laws GST
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May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
May 29, 2026   Case Laws Income Tax
Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
May 29, 2026   Case Laws Income Tax
Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
May 29, 2026   Case Laws Income Tax
Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
May 29, 2026   Case Laws Income Tax
Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
May 29, 2026   Case Laws Customs
Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
May 29, 2026   Case Laws Customs
Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
May 29, 2026   Case Laws Customs
Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
May 29, 2026   Case Laws Customs
Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
May 29, 2026   Case Laws Customs
Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
May 29, 2026   Case Laws Customs
Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
May 29, 2026   Case Laws Customs
Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
May 29, 2026   Case Laws IBC
Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
May 29, 2026   Case Laws IBC
Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
May 29, 2026   Case Laws IBC
Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.

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Income Tax

Rejection of TDS credit - the corresponding receipt has not been...

Clarification: TDS credit rejected due to receipt not taxed; refund applicable if no tax liability exists.

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Income Tax November 7, 2015 Case Laws AT
Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
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Acts Income Tax
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