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    April 28, 2026   Case Laws GST
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
    April 28, 2026   Case Laws GST
    Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
    April 28, 2026   Case Laws GST
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
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    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
    April 28, 2026   Case Laws Income Tax
    Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
    April 28, 2026   Case Laws Income Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
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    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case Laws Income Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case Laws Income Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case Laws Income Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    April 28, 2026   Case Laws Customs
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    April 28, 2026   Case Laws Customs
    Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
    April 28, 2026   Case Laws Customs
    Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
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April 28, 2026   Case Laws GST
Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
April 28, 2026   Case Laws GST
Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
April 28, 2026   Case Laws GST
Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
April 28, 2026   Case Laws GST
Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
April 28, 2026   Case Laws GST
Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
April 28, 2026   Case Laws GST
Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
April 28, 2026   Case Laws Income Tax
Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
April 28, 2026   Case Laws Income Tax
Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
April 28, 2026   Case Laws Income Tax
Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
April 28, 2026   Case Laws Income Tax
Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
April 28, 2026   Case Laws Income Tax
Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
April 28, 2026   Case Laws Income Tax
DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
April 28, 2026   Case Laws Income Tax
Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
April 28, 2026   Case Laws Income Tax
Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
April 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
April 28, 2026   Case Laws Income Tax
Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
April 28, 2026   Case Laws Income Tax
Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
April 28, 2026   Case Laws Customs
Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
April 28, 2026   Case Laws Customs
Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
April 28, 2026   Case Laws Customs
Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's director.

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Income Tax

Assessment u/s 115BBE - Additions u/s 68 - AO denied the current...

Taxpayer Wins: Loss Set-Off Allowed Against Income u/s 115BBE Before 2017 Amendment.

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Income Tax August 12, 2018 Case Laws AT
Assessment u/s 115BBE - Additions u/s 68 - AO denied the current year loss will not be set off against income assessed u/s 115BBE - The amendment brought by the Finance Act, 2016 in section 115BBE(2) is effective from assessment year 2017-18 and is not applicable for the impugned assessment year.
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Acts Income Tax
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