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    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case Laws GST
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    July 18, 2026   Case Laws GST
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    July 18, 2026   Case Laws Income Tax
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July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
July 18, 2026   Case Laws GST
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
July 18, 2026   Case Laws GST
Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
July 18, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
July 18, 2026   Case Laws GST
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
July 18, 2026   Case Laws Income Tax
Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
July 18, 2026   Case Laws Income Tax
Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
July 18, 2026   Case Laws Income Tax
Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
July 18, 2026   Case Laws Income Tax
Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
July 18, 2026   Case Laws Income Tax
Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.

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Central Excise

Denial of CENVAT Credit - locomotive - the activities carried...

CENVAT Credit Denial Contested: Locomotive Activities Linked to Manufacturing Process, Qualifying as Input for Benefits.

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Central Excise November 13, 2015 Case Laws AT
Denial of CENVAT Credit - locomotive - the activities carried out with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear and unambiguous definition of input, the locomotive cannot be denied the cenvat benefit. - AT
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Acts Income Tax
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