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    September 22, 2026   Case Laws GST
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    September 22, 2026   Case Laws GST
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    September 22, 2026   Case Laws Income Tax
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September 22, 2026   Case Laws GST
Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
September 22, 2026   Case Laws GST
Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.
September 22, 2026   Case Laws GST
Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services benchmarking.
September 22, 2026   Case Laws Income Tax
Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
September 22, 2026   Case Laws Income Tax
Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
September 22, 2026   Case Laws Income Tax
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengeable.
September 22, 2026   Case Laws GST
Cinematographic-film copyright licensing: GST classification excludes information technology software, preserving regularisation and writ review for jurisdictional error.
September 22, 2026   Case Laws Income Tax
Functional profile determines TNMM over RPM for nil-price product replacement services and arm's-length price recomputation.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capital adjustment.
September 22, 2026   Case Laws Income Tax
Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adjustments.
September 22, 2026   Case Laws Income Tax
Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
September 22, 2026   Case Laws Income Tax
TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
September 22, 2026   Case Laws Income Tax
Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.
September 22, 2026   Case Laws Income Tax
Belated Form 9A filing may preserve deemed charitable-income application where substantial compliance and sufficient cause are established.
September 22, 2026   Case Laws Income Tax
Corroborative evidence for penny-stock additions: alleged undisclosed income and estimated profits failed without substantive proof.

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Income Tax

Validity of intimation / adjustment u/s 143(1) - Exemption u/s...

Exemption Denial u/s 143(1) Contested Due to Missing Section 12AA Registration; Adjustment Exceeds Permissible Scope.

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Income Tax August 12, 2017 Case Laws AT
Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO is debatable, which requires verification from the assessment records, adjustment made by the revenue in the intimation u/s 143(1) is beyond the scope of section 143(1)
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