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    April 13, 2026   Case Laws GST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
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    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
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    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case Laws Income Tax
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    April 13, 2026   Case Laws Income Tax
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April 13, 2026   Case Laws GST
Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
April 13, 2026   Case Laws GST
ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
April 13, 2026   Case Laws GST
Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
April 13, 2026   Case Laws Income Tax
Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
April 13, 2026   Case Laws Income Tax
Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
April 13, 2026   Case Laws Income Tax
Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
April 13, 2026   Case Laws Income Tax
Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
April 13, 2026   Case Laws Income Tax
Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
April 13, 2026   Case Laws Benami Property
Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
April 13, 2026   Case Laws Customs
Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
April 13, 2026   Case Laws Customs
Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
April 13, 2026   Case Laws Customs
End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.

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Income Tax

Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made...

Offshore Equipment Payments Not Taxable in India: No TDS Deduction Required u/ss 40(a)(i) or 40(a)(ia.

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Income Tax February 23, 2016 Case Laws AT
Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax in India in terms of section 195 - Hence, no disallowance could be made u/s. 40(a)(i)/40(a)(ia) - AT
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