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    July 28, 2026   Case Laws GST
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July 28, 2026   Case Laws GST
Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
July 28, 2026   Case Laws GST
GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
July 28, 2026   Case Laws GST
GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
July 28, 2026   Case Laws GST
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
July 28, 2026   Case Laws GST
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
July 28, 2026   Case Laws GST
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
July 28, 2026   Case Laws Income Tax
Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
July 28, 2026   Case Laws Income Tax
Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
July 28, 2026   Case Laws Income Tax
Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
July 28, 2026   Case Laws Income Tax
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
July 28, 2026   Case Laws Income Tax
Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
July 28, 2026   Case Laws Income Tax
India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
July 28, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
July 28, 2026   Case Laws Income Tax
Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
July 28, 2026   Case Laws Income Tax
Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
July 28, 2026   Case Laws Income Tax
Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
July 28, 2026   Case Laws Income Tax
Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
July 28, 2026   Case Laws Income Tax
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported adjustments failed.
July 28, 2026   Case Laws Income Tax
Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
July 28, 2026   Case Laws Income Tax
Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.

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Income Tax

Addition on account of alleged decline in gross profit/net...

Income Addition Rejected Due to Lack of Specific Defects in Books u/s 145 of the Income Tax Act.

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Income Tax January 2, 2018 Case Laws AT
Addition on account of alleged decline in gross profit/net profit - applying the provisions of section 145 - in its report, Statutory Auditor noted that auditor is unable to comment on the accuracy of the valuation of the inventories of finished goods - rejection of books of accounts - being no defect point out by the AO, no addition could be done - AT
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