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    May 13, 2026   Case LawsIncome Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
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    May 12, 2026   Case LawsIncome Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
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    May 13, 2026   Case Laws Income Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    May 13, 2026   Case Laws Income Tax
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    May 13, 2026   Case Laws Income Tax
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
    May 13, 2026   Case Laws Benami Property
    Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
    May 12, 2026   Circulars DGFT
    Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
    May 12, 2026   Circulars DGFT
    Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
    May 12, 2026   Case Laws GST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case Laws GST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case Laws GST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case Laws GST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case Laws GST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case Laws GST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case Laws GST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 12, 2026   Case Laws Income Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case Laws Income Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case Laws Income Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case Laws Income Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.

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      Income Tax

      Unexplained credit u/s 68 - gift of Indian Millennium Deposit...

      Indian Millennium Deposit Bond Gift Proceeds Exempt from Taxation u/ss 56(2)(v) and 68.

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      Income TaxNovember 26, 2016Case LawsAT
      Unexplained credit u/s 68 - gift of Indian Millennium Deposit ("IMD‟) bond - whether proceeds of India Millennium Deposit cash not be brought to tax in the hands of appellant by invoking provisions of Section 56(2)(v)? - Held No, the same is exempt - AT
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