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    October 22, 2026   Case Laws Income Tax
    Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be resto...
    October 22, 2026   Case Laws Income Tax
    MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
    October 22, 2026   Case Laws Income Tax
    Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
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    Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
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    Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
    October 22, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
    October 22, 2026   Case Laws Income Tax
    Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
    October 22, 2026   Case Laws Income Tax
    Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
    October 22, 2026   Case Laws Income Tax
    Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
    October 22, 2026   Case Laws Income Tax
    Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
    October 22, 2026   Case Laws Income Tax
    Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
    October 22, 2026   Case Laws Income Tax
    Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
    October 22, 2026   Case Laws Income Tax
    Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
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    Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
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    TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
    October 22, 2026   Case Laws Income Tax
    Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
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    Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
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October 22, 2026   Case Laws Income Tax
Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be restored.
October 22, 2026   Case Laws Income Tax
MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
October 22, 2026   Case Laws Income Tax
Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
October 22, 2026   Case Laws Income Tax
Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
October 22, 2026   Case Laws Income Tax
Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.
October 22, 2026   Case Laws Income Tax
Educational registration renewal cannot be refused solely for fees and incidental surplus where charitable objects are genuinely pursued.
October 22, 2026   Case Laws Income Tax
Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contributions.
October 22, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
October 22, 2026   Case Laws Income Tax
Rebuttable presumptions for seized records cannot attribute company cash receipts to an individual without independent supporting evidence.
October 22, 2026   Case Laws Income Tax
Reassessment sanction validity: defective approval under the extended limitation route invalidated the reassessment proceedings entirely.
October 22, 2026   Case Laws Income Tax
Inadequate verification of alleged bogus purchases permits revision where reassessment lacks evidence, follow-up inquiry, and a sustainable view.
October 22, 2026   Case Laws Income Tax
Trade incentives in principal-to-principal arrangements do not trigger commission withholding where the intermediary makes no payment.
October 22, 2026   Case Laws Income Tax
Disputed stamp-duty valuation requires independent fair-market assessment before property-purchase difference is taxed as deemed income.
October 22, 2026   Case Laws Income Tax
Locus standi of erstwhile directors limits appeals for struck-off companies to statutory liability proceedings only.
October 22, 2026   Case Laws Income Tax
Revision for unexamined depreciation fails where assessment records show inquiry and no revenue prejudice from amortisation timing.
October 22, 2026   Case Laws Income Tax
Business-use rent to related parties remained deductible where identical prior assessments accepted the corporate office premises claim.
October 22, 2026   Case Laws Income Tax
TDS exemption for co-operative bank time-deposit interest extends to payments made to non-member co-operative societies.
October 22, 2026   Case Laws Income Tax
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory force.
October 22, 2026   Case Laws Customs
Extended limitation for customs recovery requires proof of suppression; disclosed origin documents defeated the delayed duty demand.
October 22, 2026   Case Laws Companies Law
Cognizance-stage review limits scrutiny to complaint materials, leaving directors' explanations and defence documents for trial.

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Service Tax

Refund claim - Notification No. 41/2007-ST and 17/2009-ST - the...

Refund Denied: Claim Not Eligible Under Notifications 41/2007-ST & 17/2009-ST Due to Drawback Condition.

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Service Tax May 23, 2016 Case Laws AT
Refund claim - Notification No. 41/2007-ST and 17/2009-ST - the condition of non claiming of drawback was prevailing during the relevant period therefore, the appellant are not entitle for the refund for the relevant period - AT
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