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    April 28, 2026   Case Laws GST
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    April 28, 2026   Case Laws GST
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
    April 28, 2026   Case Laws GST
    Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
    April 28, 2026   Case Laws GST
    Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
    April 28, 2026   Case Laws Income Tax
    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
    April 28, 2026   Case Laws Income Tax
    Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
    April 28, 2026   Case Laws Income Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
    April 28, 2026   Case Laws Income Tax
    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case Laws Income Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case Laws Income Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case Laws Income Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 28, 2026   Case Laws Customs
    Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
    April 28, 2026   Case Laws Customs
    Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
    April 28, 2026   Case Laws Customs
    Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
    April 28, 2026   Case Laws Customs
    Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
    April 28, 2026   Case Laws Customs
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
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April 28, 2026   Case Laws GST
Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
April 28, 2026   Case Laws GST
Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
April 28, 2026   Case Laws GST
Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
April 28, 2026   Case Laws GST
Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
April 28, 2026   Case Laws Income Tax
Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
April 28, 2026   Case Laws Income Tax
Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
April 28, 2026   Case Laws Income Tax
Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
April 28, 2026   Case Laws Income Tax
Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
April 28, 2026   Case Laws Income Tax
Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
April 28, 2026   Case Laws Income Tax
DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
April 28, 2026   Case Laws Income Tax
Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
April 28, 2026   Case Laws Income Tax
Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
April 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
April 28, 2026   Case Laws Income Tax
Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 28, 2026   Case Laws Customs
Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
April 28, 2026   Case Laws Customs
Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
April 28, 2026   Case Laws Customs
Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's director.
April 28, 2026   Case Laws Customs
Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
April 28, 2026   Case Laws Customs
Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.

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Income Tax

Penalty u/s. 271B - failure to furnish the audit accounts u/s....

Court Emphasizes Discretion in Imposing Penalties for Minor Breaches u/s 271B of Income Tax Act.

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Income Tax November 17, 2015 Case Laws AT
Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires that discretion should not be exercised in favour of punishing a minor default - AT
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