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    April 17, 2026   Case Laws GST
    Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
    April 17, 2026   Case Laws GST
    Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
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    April 17, 2026   Case Laws GST
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    April 17, 2026   Case Laws Income Tax
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    April 17, 2026   Case Laws Income Tax
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    April 17, 2026   Case Laws Income Tax
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April 17, 2026   Case Laws GST
Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
April 17, 2026   Case Laws GST
Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
April 17, 2026   Case Laws GST
Natural justice in GST adjudication: ex parte order on factual discrepancies set aside, with fresh hearing directed.
April 17, 2026   Case Laws GST
Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
April 17, 2026   Case Laws GST
Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
April 17, 2026   Case Laws GST
Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
April 17, 2026   Case Laws GST
GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
April 17, 2026   Case Laws Income Tax
Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
April 17, 2026   Case Laws Income Tax
Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
April 17, 2026   Case Laws Income Tax
Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
April 17, 2026   Case Laws Income Tax
Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
April 17, 2026   Case Laws Income Tax
Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
April 17, 2026   Case Laws Income Tax
Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
April 17, 2026   Case Laws Income Tax
Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
April 17, 2026   Case Laws Income Tax
Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
April 17, 2026   Case Laws Income Tax
Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
April 17, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
April 17, 2026   Case Laws Income Tax
Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
April 17, 2026   Case Laws Income Tax
Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
April 17, 2026   Case Laws Income Tax
Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capital adjustment.

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VAT and Sales Tax

Restriction on input tax credit - The State only wished to...

Court Upholds State's Right to Restrict Input Tax Credit Benefits on Stock Transferred Goods Under Legislative Powers.

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VAT and Sales Tax June 3, 2016 Case Laws HC
Restriction on input tax credit - The State only wished to provide the benefit of ITC in a limited manner even in respect of raw materials used for production of finished goods, which are stock transferred. We cannot deny the right of the State with its plenary powers of legislation within the field of legislation, which is admittedly and legitimately exercised by it otherwise, the right to raise taxes. - HC
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Acts Income Tax
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