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    April 18, 2026   Case Laws GST
    Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
    April 18, 2026   Case Laws GST
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    April 18, 2026   Case Laws GST
    Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
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    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
    April 18, 2026   Case Laws Income Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case Laws Income Tax
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    April 18, 2026   Case Laws Income Tax
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    April 18, 2026   Case Laws Customs
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    April 18, 2026   Case Laws Customs
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    April 18, 2026   Case Laws Customs
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April 18, 2026   Case Laws GST
Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
April 18, 2026   Case Laws GST
Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
April 18, 2026   Case Laws GST
Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
April 18, 2026   Case Laws GST
Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
April 18, 2026   Case Laws GST
Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
April 18, 2026   Case Laws GST
Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
April 18, 2026   Case Laws Income Tax
Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
April 18, 2026   Case Laws Income Tax
Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
April 18, 2026   Case Laws Income Tax
Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
April 18, 2026   Case Laws Income Tax
Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
April 18, 2026   Case Laws Income Tax
Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
April 18, 2026   Case Laws Income Tax
Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
April 18, 2026   Case Laws Income Tax
Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
April 18, 2026   Case Laws Income Tax
Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
April 18, 2026   Case Laws Income Tax
Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
April 18, 2026   Case Laws Customs
Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
April 18, 2026   Case Laws Customs
Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
April 18, 2026   Case Laws Customs
Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
April 18, 2026   Case Laws Customs
Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
April 18, 2026   Case Laws Customs
Motor vehicle classification: Integrated Dynamic Brake treated as an accessory, not a brake part or automatic control instrument.

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Central Excise

Area based exemption - Eligibility of benefit of N/N.50/2003 - e...

Exemption Denied: Appellant's Claim Rejected Due to Misrepresented Production Date Under Notification No. 50/2003. Demand and Penalty Confirmed.

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Central Excise October 22, 2016 Case Laws AT
Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of mis-represented facts - demand and penalty confirmed - AT
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