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    March 25, 2026   Case Laws GST
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March 25, 2026   Case Laws GST
Bank guarantee continuation for release of goods refused where taxpayer compliance record provided sufficient security
March 25, 2026   Case Laws GST
Electronic credit ledger blocking under Rule 86A cannot create a negative balance; available credit alone may be restricted.
March 25, 2026   Case Laws Income Tax
Tax recovery attachment limited to subsisting demand after appellate relief; overstated certificates and most property attachments were quashed.
March 25, 2026   Case Laws Income Tax
Reimbursement and TDS: cost-sharing payments without markup escape disallowance, and the retrospective proviso protects compliant payees.
March 25, 2026   Case Laws Income Tax
Vivad Se Vishwas eligibility depends on a pending appeal on the specified date and compliance with limitation requirements.
March 25, 2026   Case Laws Income Tax
Clandestine sales allegation fails when excise finding is unsustainable, so linked additions cannot stand.
March 25, 2026   Case Laws Income Tax
Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.
March 25, 2026   Case Laws Income Tax
Section 80P(2)(d) deduction for interest from co-operative bank deposits upheld for a co-operative society.
March 25, 2026   Case Laws Income Tax
Related-party payments and ready-for-use assets: Tribunal deletes excessiveness and depreciation disallowance, but upholds staff expense disallowance.
March 25, 2026   Case Laws Income Tax
Aborted IPO costs, section 10B receipts, 14A cap and hedging loss treatment upheld in export business dispute.
March 25, 2026   Case Laws Income Tax
Penalty under section 271B deleted where timely audit was completed and delayed upload was treated as a technical, venial default.
March 25, 2026   Case Laws Income Tax
Fair market value and business purpose govern related-party payments and travel ; tribunal rejects arbitrary disallowance
March 25, 2026   Case Laws Income Tax
Interest disallowance on related-party advances turns on own funds, commercial expediency, and differential borrowing cost.
March 25, 2026   Case Laws Income Tax
Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
March 25, 2026   Case Laws Benami Property
Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
March 25, 2026   Case Laws Customs
Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
March 25, 2026   Case Laws Customs
Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
March 25, 2026   Case Laws Customs
Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
March 25, 2026   Case Laws Customs
Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
March 25, 2026   Case Laws IBC
Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.

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Income Tax

Disallowance u/s 40A(2)(b) - related party - AO has not brought...

Section 40A(2)(b) Dispute: AO Lacks Market Comparables to Prove Excessive Payments to Related Party.

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Income Tax February 3, 2018 Case Laws AT
Disallowance u/s 40A(2)(b) - related party - AO has not brought any comparables from the market to make out that the current payment is excessive and unreasonable within the meaning of section 40A(2)(b). - AT
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