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    May 29, 2026   Case Laws GST
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May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
May 29, 2026   Case Laws GST
Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
May 29, 2026   Case Laws GST
Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
May 29, 2026   Case Laws GST
Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
May 29, 2026   Case Laws GST
Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
May 29, 2026   Case Laws GST
Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
May 29, 2026   Case Laws Income Tax
Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
May 29, 2026   Case Laws Income Tax
Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
May 29, 2026   Case Laws Income Tax
Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
May 29, 2026   Case Laws Income Tax
Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
May 29, 2026   Case Laws Customs
Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
May 29, 2026   Case Laws Customs
Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
May 29, 2026   Case Laws Customs
Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.

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Customs

Valuation - it is evident that the invoice price of Euro...

Authority's Price Hike for Imported Pumps Overruled: Inappropriate Valuation Based on Non-Comparable Sales.

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Customs February 20, 2016 Case Laws AT
Valuation - it is evident that the invoice price of Euro 1,62,350/- of pumps imported, sold to third parties on High Sea Sale Basis are not comparable goods with the goods imported by the appellants @ Euro 1,49,000. The rejection of declared price and loading EURO 1,62,350 ordered by the authority is not sustainable. - AT
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Acts Income Tax
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