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    August 12, 2026   Case Laws GST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
    August 12, 2026   Case Laws GST
    Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
    August 12, 2026   Case Laws Income Tax
    Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
    August 12, 2026   Case Laws Income Tax
    Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
    August 12, 2026   Case Laws Income Tax
    Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
    August 12, 2026   Case Laws Income Tax
    Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
    August 12, 2026   Case Laws Income Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
    August 12, 2026   Case Laws Income Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
    August 12, 2026   Case Laws Income Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case Laws Income Tax
    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
    August 12, 2026   Case Laws Income Tax
    Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
    August 12, 2026   Case Laws Income Tax
    Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
    August 12, 2026   Case Laws Income Tax
    Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
    August 12, 2026   Case Laws Income Tax
    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
    August 12, 2026   Case Laws Income Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
    August 12, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating...
    August 12, 2026   Case Laws Income Tax
    Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
    August 12, 2026   Case Laws Customs
    Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
    August 12, 2026   Case Laws Customs
    Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
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August 12, 2026   Case Laws GST
Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
August 12, 2026   Case Laws GST
Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
August 12, 2026   Case Laws Income Tax
Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
August 12, 2026   Case Laws Income Tax
Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
August 12, 2026   Case Laws Income Tax
Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
August 12, 2026   Case Laws Income Tax
Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
August 12, 2026   Case Laws Income Tax
Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
August 12, 2026   Case Laws Income Tax
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
August 12, 2026   Case Laws Income Tax
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
August 12, 2026   Case Laws Income Tax
Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
August 12, 2026   Case Laws Income Tax
Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
August 12, 2026   Case Laws Income Tax
Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
August 12, 2026   Case Laws Income Tax
Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
August 12, 2026   Case Laws Income Tax
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.
August 12, 2026   Case Laws Income Tax
Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating evidence.
August 12, 2026   Case Laws Income Tax
Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
August 12, 2026   Case Laws Customs
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
August 12, 2026   Case Laws Customs
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.

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Income Tax

Penalty u/s. 271B - If the audit report was not enclosed to the...

No Penalty for Missing Audit Report: Section 271B Not Invoked as Return Deemed Complete by AO u/s 153C.

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Income Tax May 31, 2017 Case Laws AT
Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT
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Acts Income Tax
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