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    September 19, 2026   Case Laws GST
    Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
    September 19, 2026   Case Laws GST
    Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
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    September 19, 2026   Case Laws GST
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    Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
    September 19, 2026   Case Laws Income Tax
    Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
    September 19, 2026   Case Laws Income Tax
    Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
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September 19, 2026   Case Laws GST
Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
September 19, 2026   Case Laws GST
GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
September 19, 2026   Case Laws GST
GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
September 19, 2026   Case Laws GST
Special GST law bars general criminal prosecution where alleged tax defaults are already addressed under the CGST framework.
September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
September 19, 2026   Case Laws GST
Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
September 19, 2026   Case Laws GST
Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
September 19, 2026   Case Laws GST
Input tax credit on land-survey services is unavailable for land surrendered to fulfil afforestation obligations.
September 19, 2026   Case Laws Income Tax
Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
September 19, 2026   Case Laws Income Tax
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within statutory limitation.
September 19, 2026   Case Laws Income Tax
Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.
September 19, 2026   Case Laws Income Tax
Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
September 19, 2026   Case Laws Income Tax
Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
September 19, 2026   Case Laws Income Tax
Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
September 19, 2026   Case Laws Income Tax
Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.

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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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