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    July 10, 2026   Case Laws GST
    Statutory refund interest limited to notified rate, so higher pre-deposit interest claim was rejected in appeal.
    July 10, 2026   Case Laws GST
    Successive bail on parity fails without substantial change in circumstances, especially in alleged economic offences involving GST evasion.
    July 10, 2026   Case Laws GST
    Retrospective Rule 89(5) amendment allows refund processing for unutilised input tax credit on input services
    July 10, 2026   Case Laws GST
    Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.
    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
    July 10, 2026   Case Laws GST
    E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
    July 10, 2026   Case Laws GST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
    July 10, 2026   Case Laws GST
    GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
    July 10, 2026   Case Laws Income Tax
    Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
    July 10, 2026   Case Laws Income Tax
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case Laws Income Tax
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    July 10, 2026   Case Laws Income Tax
    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case Laws Income Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    July 10, 2026   Case Laws Income Tax
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    July 10, 2026   Case Laws Income Tax
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case Laws Income Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
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July 10, 2026   Case Laws GST
Statutory refund interest limited to notified rate, so higher pre-deposit interest claim was rejected in appeal.
July 10, 2026   Case Laws GST
Successive bail on parity fails without substantial change in circumstances, especially in alleged economic offences involving GST evasion.
July 10, 2026   Case Laws GST
Retrospective Rule 89(5) amendment allows refund processing for unutilised input tax credit on input services
July 10, 2026   Case Laws GST
Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.
July 10, 2026   Case Laws GST
Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
July 10, 2026   Case Laws GST
E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
July 10, 2026   Case Laws GST
GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
July 10, 2026   Case Laws GST
GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
July 10, 2026   Case Laws Income Tax
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
July 10, 2026   Case Laws Income Tax
Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
July 10, 2026   Case Laws Income Tax
Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
July 10, 2026   Case Laws Income Tax
Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
July 10, 2026   Case Laws Income Tax
Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
July 10, 2026   Case Laws Income Tax
Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
July 10, 2026   Case Laws Income Tax
Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
July 10, 2026   Case Laws Income Tax
Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
July 10, 2026   Case Laws Income Tax
Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
July 10, 2026   Case Laws Income Tax
Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
July 10, 2026   Case Laws Income Tax
Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
July 10, 2026   Case Laws Income Tax
Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.

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Service Tax

Imposition of penalty u/s 78 - there was a bonafide error in not...

Penalty Waived for Bona Fide Error in ST-3 Return u/s 78; Error Deemed Acceptable by Authorities.

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Service Tax November 23, 2016 Case Laws AT
Imposition of penalty u/s 78 - there was a bonafide error in not recording the amount in the ST-3 return is seems to be acceptable - penalty waived - AT
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