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    August 25, 2026   Case Laws Income Tax
    Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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    August 24, 2026   Case Laws GST
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August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.
August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
August 25, 2026   Case Laws Income Tax
Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
August 25, 2026   Case Laws Income Tax
Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
August 25, 2026   Case Laws Income Tax
Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
August 25, 2026   Case Laws Customs
Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
August 25, 2026   Case Laws Customs
Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
August 25, 2026   Case Laws SEBI
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinely required.
August 25, 2026   Case Laws Indian Laws
Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
August 24, 2026   Notifications Customs
Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
August 24, 2026   Notifications Customs
Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
August 24, 2026   Notifications DGFT
Duty-free raw sugar Tariff Rate Quota permits limited imports and one-time Advance Authorisation conversion subject to GST repayment conditions.
August 24, 2026   Notifications DGFT
Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
August 24, 2026   Case Laws GST
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
August 24, 2026   Case Laws GST
Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
August 24, 2026   Case Laws GST
GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
August 24, 2026   Case Laws GST
GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
August 24, 2026   Case Laws GST
AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
August 24, 2026   Case Laws GST
GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
August 24, 2026   Case Laws GST
Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.

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Income Tax

Slump sale - valuation of property - assessee wants to rectify...

Assessee's Request to Amend Property Sale Consideration from Rs. 20.74 Crore to Rs. 2.27 Lakh Denied Due to Clear Documentation.

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Income Tax October 6, 2016 Case Laws AT
Slump sale - valuation of property - assessee wants to rectify the total consideration paid and received by other parties which is clearly mentioned in the sale deed by substituting the sale consideration at ₹ 2,27,386/- in place of original sale consideration of ₹ 20,74,64,400/- - A shocking explanation - Not allowed - AT
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Acts Income Tax
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