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    September 16, 2026   Case Laws GST
    Rectification of apparent GST record errors may correct inconsistent portal recitals without creating a fresh adjudication.
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    Independent corroboration for retracted statements is required before imposing penalties for attempted export of prohibited goods.
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    Input tax credit under incorrect tax heads was reversed despite IGST reflection in GSTR-2A records.
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    Independent valuation inquiry is essential before reopening capital gains assessment solely on a co-owner's valuation report.
    September 16, 2026   Case Laws Income Tax
    Purchase genuineness established by records and banking evidence defeats additions based on third-party cheque realisation and wage presumptions.
    September 16, 2026   Case Laws Income Tax
    Transport contractor declarations require essential freight and vehicle details, while Form 26A may prevent assessee-in-default liability.
    September 16, 2026   Case Laws Income Tax
    Closing-stock valuation requires evidential support for net realisable value; concurrent factual findings sustained the undervaluation addition.
    September 16, 2026   Case Laws Income Tax
    Charitable income accumulation: extended return deadlines preserve Form No. 10 benefits, while audit-report delays need not defeat exemption.
    September 16, 2026   Case Laws Income Tax
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September 16, 2026   Case Laws GST
Rectification of apparent GST record errors may correct inconsistent portal recitals without creating a fresh adjudication.
September 16, 2026   Case Laws Customs
Independent corroboration for retracted statements is required before imposing penalties for attempted export of prohibited goods.
September 16, 2026   Case Laws Money Laundering
PMLA recorded reasons and communicated arrest grounds upheld search and arrest linked to retained land-acquisition compensation proceeds.
September 16, 2026   Case Laws GST
Unconditional omission of GST refund restriction invalidates proceedings based solely on the deleted rule after its removal.
September 16, 2026   Case Laws Customs
Customs duty quantification delays cannot defeat timely redemption of confiscated goods when authorities fail to communicate payable duty.
September 16, 2026   Case Laws GST
Pre-GST service completion governs taxability despite later approval and billing, preventing GST-based withholding of payment for manpower services.
September 16, 2026   Case Laws GST
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional precedent.
September 16, 2026   Case Laws GST
Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked credit demands and fraud-based proceedings.
September 16, 2026   Case Laws GST
Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer.
September 16, 2026   Case Laws GST
Works contract GST reimbursement requires recipients to bear verified differential tax arising from the VAT-to-GST regime change.
September 16, 2026   Case Laws GST
Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person.
September 16, 2026   Case Laws GST
Input tax credit under incorrect tax heads was reversed despite IGST reflection in GSTR-2A records.
September 16, 2026   Case Laws Income Tax
Director liability for unrecovered company tax requires valid company classification, causation, and disclosure of adverse material before assessment.
September 16, 2026   Case Laws Income Tax
Meaningful hearing in reassessment requires disclosure of foundational transaction material, otherwise notices and consequential proceedings fail.
September 16, 2026   Case Laws Income Tax
Independent valuation inquiry is essential before reopening capital gains assessment solely on a co-owner's valuation report.
September 16, 2026   Case Laws Income Tax
Purchase genuineness established by records and banking evidence defeats additions based on third-party cheque realisation and wage presumptions.
September 16, 2026   Case Laws Income Tax
Transport contractor declarations require essential freight and vehicle details, while Form 26A may prevent assessee-in-default liability.
September 16, 2026   Case Laws Income Tax
Closing-stock valuation requires evidential support for net realisable value; concurrent factual findings sustained the undervaluation addition.
September 16, 2026   Case Laws Income Tax
Charitable income accumulation: extended return deadlines preserve Form No. 10 benefits, while audit-report delays need not defeat exemption.
September 16, 2026   Case Laws Income Tax
Reasonable cause protects bona fide TDS and TCS defaults involving government-company rent and construction scrap.

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Disallowance of weighted deduction u/s 35(2AB) - non receipt of...

Weighted Deduction for R&D u/s 35(2AB) Not Denied Due to Missing Form 3CM; Considered Procedural Lapse.

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Income Tax April 21, 2018 Case Laws AT
Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM for the intervening three years is at best a procedural lapse and is not fatal for denial of claim of deduction under section 35(2AB) of the Act. - AT
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