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    July 6, 2026   Case LawsIncome Tax
    Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
    July 6, 2026   Case LawsIncome Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case LawsIncome Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case LawsIncome Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case LawsIncome Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case LawsIncome Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case LawsIncome Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case LawsIncome Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case LawsIncome Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case LawsIncome Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 6, 2026   Case LawsCustoms
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
    July 6, 2026   Case LawsCustoms
    Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
    July 6, 2026   Case LawsCustoms
    Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
    July 6, 2026   Case LawsCustoms
    Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
    July 6, 2026   Case LawsCompanies Law
    Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
    July 6, 2026   Case LawsFEMA
    Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
    July 4, 2026   Case LawsGST
    Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
    July 4, 2026   Case LawsGST
    Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
    July 4, 2026   Case LawsGST
    Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
    July 4, 2026   Case LawsGST
    Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.
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    July 6, 2026   Case Laws Income Tax
    Revisional power cannot replace a plausible assessment view when inquiry was made into bogus purchases.
    July 6, 2026   Case Laws Income Tax
    Consequential assessment under revision loses force when section 263 orders are remanded; appeal becomes infructuous.
    July 6, 2026   Case Laws Income Tax
    Make available test bars tax on management and business support fees under India-Singapore treaty, deleting the addition
    July 6, 2026   Case Laws Income Tax
    Telecom transfer pricing disputes favour uncontrolled comparables, contemporaneous ECB benchmarks and deductibility of operating charges.
    July 6, 2026   Case Laws Income Tax
    Turnover filter, functional comparability and subvention receipts shaped transfer pricing benchmarking for the distribution segment.
    July 6, 2026   Case Laws Income Tax
    Business expenditure disallowance on suspicion rejected where no finding of non-genuineness was recorded in assessment
    July 6, 2026   Case Laws Income Tax
    Diversion of income by overriding title defeats taxability of interest credited to development funds and allows promotional expenditure.
    July 6, 2026   Case Laws Income Tax
    Deemed application under section 11 recognised despite no Form 9A, where written option and disclosure were timely.
    July 6, 2026   Case Laws Income Tax
    Books rejection and reassessment additions fail without cogent evidence, while donation disallowance needs fresh hearing and cross-examination.
    July 6, 2026   Case Laws Income Tax
    Transfer pricing adjustments under TNMM were curtailed where Safe Harbour rules and nil ALP were wrongly applied.
    July 6, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods granted pending customs adjudication under safeguard conditions for onward sale
    July 6, 2026   Case Laws Customs
    Advance Authorisation and actual user condition: later regularisation and lack of mens rea defeated gold confiscation
    July 6, 2026   Case Laws Customs
    Customs broker penalty fails without act or omission making goods liable to confiscation under Customs law
    July 6, 2026   Case Laws Customs
    Resultant goods under MOOWR include by-products, enabling proportionate duty remission on exported outputs from crude oil refining
    July 6, 2026   Case Laws Companies Law
    Fraudulent preference in property mutation entries without consideration was treated as void and reversed for creditor protection.
    July 6, 2026   Case Laws FEMA
    Foreign exchange contraventions under FEMA: import remittances sustained, but overlapping penalties on attorney holder deleted
    July 4, 2026   Case Laws GST
    Alternative appellate remedy under GST leads to writ petitions being relegated to appeal with delay condonation
    July 4, 2026   Case Laws GST
    Show cause notice jurisdiction: GST applicability to an offshore construction contract required factual inquiry, so writ relief was premature.
    July 4, 2026   Case Laws GST
    Territorial jurisdiction in GST writs turns on where the impugned assessment order arose and cause of action accrued.
    July 4, 2026   Case Laws GST
    Voluntary GST payment through DRC-03 requires self-ascertainment; a search-time deposit was refundable, with interest left open.

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      VAT and Sales Tax

      When no express power has been conferred on the first appellate...

      Section 62(5) of PVAT Act implies authority for appellate bodies to grant interim injunctions, ensuring justice aligns with legal principles.

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      VAT and Sales TaxFebruary 9, 2016Case LawsHC
      When no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT Act - HC
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