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May 12, 2026   Case Laws GST
Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
May 12, 2026   Case Laws GST
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
May 12, 2026   Case Laws GST
Coursera user licences classified as licensing services, not education service, so the exemption was denied.
May 12, 2026   Case Laws GST
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
May 12, 2026   Case Laws Income Tax
Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
May 12, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
May 12, 2026   Case Laws Income Tax
Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
May 12, 2026   Case Laws Income Tax
Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
May 12, 2026   Case Laws Income Tax
Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
May 12, 2026   Case Laws Income Tax
Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
May 12, 2026   Case Laws Income Tax
Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
May 12, 2026   Case Laws Income Tax
Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
May 12, 2026   Case Laws Income Tax
DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
May 12, 2026   Case Laws Income Tax
Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
May 12, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
May 12, 2026   Case Laws Income Tax
Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
May 12, 2026   Case Laws Benami Property
Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
May 12, 2026   Case Laws Benami Property
Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
May 12, 2026   Case Laws Customs
Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
May 12, 2026   Case Laws Customs
Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.

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Service Tax

Waiver of penalties - Site formation & clearances, excavation...

Waiver of Penalties Granted for Misclassification of Services as Tangible Goods Supply under Bona Fide Belief, Section 80 Invoked.

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Service Tax November 10, 2015 Case Laws AT
Waiver of penalties - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods service - entertainment of bonafide belief by the them is proper and they have made out a case for waiver of penalties by invoking Section 80. - AT
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