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    April 2, 2026   Case Laws GST
    GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
    April 2, 2026   Case Laws GST
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    April 2, 2026   Case Laws GST
    Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
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    Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
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    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
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    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
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    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
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    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case Laws Income Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case Laws Income Tax
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    April 2, 2026   Case Laws Income Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case Laws Income Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case Laws Income Tax
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    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
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April 2, 2026   Case Laws GST
GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
April 2, 2026   Case Laws GST
Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
April 2, 2026   Case Laws GST
Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
April 2, 2026   Case Laws GST
Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
April 2, 2026   Case Laws GST
Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
April 2, 2026   Case Laws GST
Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
April 2, 2026   Case Laws GST
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
April 2, 2026   Case Laws Income Tax
Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
April 2, 2026   Case Laws Income Tax
Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
April 2, 2026   Case Laws Income Tax
Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
April 2, 2026   Case Laws Income Tax
Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
April 2, 2026   Case Laws Income Tax
Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
April 2, 2026   Case Laws Income Tax
Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
April 2, 2026   Case Laws Income Tax
ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
April 2, 2026   Case Laws Income Tax
Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
April 2, 2026   Case Laws Income Tax
Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
April 2, 2026   Case Laws Income Tax
TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
April 2, 2026   Case Laws Income Tax
Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
April 2, 2026   Case Laws Income Tax
Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
April 2, 2026   Case Laws Income Tax
Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.

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Customs

Abolition of Mate receipt - since the advent of automation of...

Manual Mate Receipts for Container Cargo Phased Out Due to Customs Automation and New Message Exchange System.

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Customs November 25, 2016 Circulars
Abolition of Mate receipt - since the advent of automation of Customs procedures, message exchange system, the manual issuance of mate receipt in the case of containerized cargo has become redundant.
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Acts Income Tax
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