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    March 24, 2026   Case Laws Income Tax
    Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
    March 24, 2026   Case Laws Income Tax
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    March 24, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.
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March 24, 2026   Case Laws Income Tax
Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
March 24, 2026   Case Laws Income Tax
Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
March 24, 2026   Case Laws Income Tax
Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
March 24, 2026   Case Laws Income Tax
Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
March 24, 2026   Case Laws Income Tax
Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
March 24, 2026   Case Laws Customs
Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
March 24, 2026   Case Laws Indian Laws
Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
March 24, 2026   Case Laws Indian Laws
Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
March 24, 2026   Case Laws Income Tax
Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
March 24, 2026   Case Laws Income Tax
Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.
March 24, 2026   Case Laws Income Tax
Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
March 24, 2026   Case Laws GST
GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
March 24, 2026   Case Laws GST
Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
March 24, 2026   Case Laws GST
Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
March 24, 2026   Case Laws Income Tax
Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
March 24, 2026   Case Laws Income Tax
Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.
March 24, 2026   Case Laws Income Tax
Appellate direction for fresh tax claim review quashed where the assessment had already examined section 10(23C)(iv).
March 24, 2026   Case Laws Income Tax
Unverifiable purchases and unexplained demonetisation cash deposits led to sustained additions and rejection of books.
March 24, 2026   Case Laws Income Tax
Leave encashment exemption within the revised CBDT limit upheld on judicial consistency and prior Tribunal precedent.
March 24, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD cannot be replaced by an arbitrary 50% estimate without statutory basis or adverse material.

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Central Excise

Cenvat Credit - the rule provides for non-reversal of credit in...

Cenvat Credit Rule: No reversal needed for SEZ units/developers, but unclear on supplies to their contractors.

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Central Excise December 18, 2015 Case Laws AT
Cenvat Credit - the rule provides for non-reversal of credit in respect of clearances effected to unit in SEZ or to a developer of SEZ. The Rule does not refer to supplies made to contractors of a developer or contractor of a unit in SEZ. - AT
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Acts Income Tax
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