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    May 27, 2026   Case Laws GST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case Laws Income Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
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    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
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    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
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    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
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    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
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    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
    May 27, 2026   Case Laws Income Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
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    May 27, 2026   Case Laws Income Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case Laws Income Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case Laws Customs
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May 27, 2026   Case Laws GST
Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
May 27, 2026   Case Laws Income Tax
Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
May 27, 2026   Case Laws Income Tax
Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
May 27, 2026   Case Laws Income Tax
Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
May 27, 2026   Case Laws Income Tax
Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
May 27, 2026   Case Laws Income Tax
Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
May 27, 2026   Case Laws Income Tax
Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
May 27, 2026   Case Laws Income Tax
Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
May 27, 2026   Case Laws Income Tax
Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
May 27, 2026   Case Laws Income Tax
Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
May 27, 2026   Case Laws Income Tax
Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
May 27, 2026   Case Laws Income Tax
Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
May 27, 2026   Case Laws Income Tax
Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
May 27, 2026   Case Laws Income Tax
Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
May 27, 2026   Case Laws Income Tax
Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
May 27, 2026   Case Laws Customs
Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.
May 27, 2026   Case Laws Customs
Customs investigation communication cannot replace adjudication; liability must be by show cause notice and final proceedings
May 27, 2026   Case Laws Customs
Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.

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VAT and Sales Tax

Validity of reassessment proceeding - Section 29 of the U.P. VAT...

High Court Examines "Reason to Believe" in U.P. VAT Act Section 29 for Reassessment Validity in Tax Escapement Cases.

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VAT and Sales Tax December 7, 2017 Case Laws HC
Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute 'reason to believe' - escapement from tax - deemed sale of construction material - In any case being reassessment proceedings, the burden was on the revenue to disclose material to establish otherwise. - HC
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Acts Income Tax
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