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    May 21, 2026   Case Laws GST
    Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
    May 21, 2026   Case Laws GST
    Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
    May 21, 2026   Case Laws GST
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    May 21, 2026   Case Laws Income Tax
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    May 21, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
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    Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
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    Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
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    May 21, 2026   Case Laws Income Tax
    Limitation, third-party evidence and section 65B proof defeated additions based on disputed cash entries and electronic records.
    May 21, 2026   Case Laws Income Tax
    Inordinate delay and absence of bona fides barred condonation where the assessee offered no sufficient cause for filing the appeal late.
    May 21, 2026   Case Laws Income Tax
    Transfer pricing receivables, goodwill depreciation and section 80-IC deductions were upheld on core business principles.
    May 21, 2026   Case Laws Income Tax
    Reopening limitation under section 149 barred a belated reassessment notice; the consequential reassessment was quashed.
    May 21, 2026   Case Laws Customs
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May 21, 2026   Case Laws GST
Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
May 21, 2026   Case Laws GST
Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
May 21, 2026   Case Laws GST
Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
May 21, 2026   Case Laws GST
Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
May 21, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
May 21, 2026   Case Laws Income Tax
Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
May 21, 2026   Case Laws Income Tax
Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
May 21, 2026   Case Laws Income Tax
Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
May 21, 2026   Case Laws Income Tax
Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
May 21, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
May 21, 2026   Case Laws Income Tax
Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
May 21, 2026   Case Laws Income Tax
Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
May 21, 2026   Case Laws Income Tax
Double disallowance and broken period interest relief, with treaty-rate dividend claim remanded for missing foundational facts.
May 21, 2026   Case Laws Income Tax
Limitation, third-party evidence and section 65B proof defeated additions based on disputed cash entries and electronic records.
May 21, 2026   Case Laws Income Tax
Inordinate delay and absence of bona fides barred condonation where the assessee offered no sufficient cause for filing the appeal late.
May 21, 2026   Case Laws Income Tax
Transfer pricing receivables, goodwill depreciation and section 80-IC deductions were upheld on core business principles.
May 21, 2026   Case Laws Income Tax
Reopening limitation under section 149 barred a belated reassessment notice; the consequential reassessment was quashed.
May 21, 2026   Case Laws Customs
Burden of proof for notified gold and sale proceeds of smuggled goods controls confiscation and penalty exposure
May 21, 2026   Case Laws Customs
Tariff classification of ONT/ONU and OLT under data transmission heading upheld; exemption issue remanded for expert review.

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Income Tax

Capital gain computation - AO has invoked section 50C merely...

Section 50C Misapplied by AO in Bank's Distress Sale; SRO Stamp Duty Value Incorrectly Used.

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Income Tax January 13, 2018 Case Laws AT
Capital gain computation - AO has invoked section 50C merely relying on the SRO value for the purpose of stamp duty - sale of assets by the bank through action due to default in paying debts - The sale was distress sale - AO cannot invoke section 50C - AT
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