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    July 10, 2026   Case Laws GST
    Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.
    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
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    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case Laws Income Tax
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    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case Laws Income Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
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    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case Laws Income Tax
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    July 10, 2026   Case Laws Income Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case Laws Customs
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
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July 10, 2026   Case Laws GST
Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.
July 10, 2026   Case Laws GST
Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
July 10, 2026   Case Laws GST
E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
July 10, 2026   Case Laws GST
GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
July 10, 2026   Case Laws GST
GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
July 10, 2026   Case Laws Income Tax
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
July 10, 2026   Case Laws Income Tax
Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
July 10, 2026   Case Laws Income Tax
Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
July 10, 2026   Case Laws Income Tax
Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
July 10, 2026   Case Laws Income Tax
Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
July 10, 2026   Case Laws Income Tax
Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
July 10, 2026   Case Laws Income Tax
Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
July 10, 2026   Case Laws Income Tax
Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
July 10, 2026   Case Laws Income Tax
Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
July 10, 2026   Case Laws Income Tax
Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
July 10, 2026   Case Laws Income Tax
Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
July 10, 2026   Case Laws Income Tax
Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
July 10, 2026   Case Laws Income Tax
Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
July 10, 2026   Case Laws Income Tax
Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
July 10, 2026   Case Laws Customs
Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.

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Customs

Classification of imported goods - Blankets - Without...

Revenue's Appeal on Blanket Import Classification Deemed Unsustainable; Commissioner's Observations Unchallenged.

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Customs November 10, 2018 Case Laws AT
Classification of imported goods - Blankets - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable
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Acts Income Tax
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