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    April 18, 2026   Case Laws GST
    Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
    April 18, 2026   Case Laws GST
    Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
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    April 18, 2026   Case Laws Income Tax
    Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
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    April 18, 2026   Case Laws Income Tax
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
    April 18, 2026   Case Laws Income Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case Laws Income Tax
    Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
    April 18, 2026   Case Laws Income Tax
    Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
    April 18, 2026   Case Laws Income Tax
    Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
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    Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
    April 18, 2026   Case Laws Customs
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    April 18, 2026   Case Laws Customs
    Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
    April 18, 2026   Case Laws Customs
    Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
    April 18, 2026   Case Laws Customs
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    April 18, 2026   Case Laws Companies Law
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April 18, 2026   Case Laws GST
Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
April 18, 2026   Case Laws GST
Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
April 18, 2026   Case Laws GST
Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
April 18, 2026   Case Laws GST
Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
April 18, 2026   Case Laws GST
Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
April 18, 2026   Case Laws Income Tax
Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
April 18, 2026   Case Laws Income Tax
Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
April 18, 2026   Case Laws Income Tax
Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
April 18, 2026   Case Laws Income Tax
Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
April 18, 2026   Case Laws Income Tax
Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
April 18, 2026   Case Laws Income Tax
Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
April 18, 2026   Case Laws Income Tax
Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
April 18, 2026   Case Laws Income Tax
Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
April 18, 2026   Case Laws Income Tax
Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
April 18, 2026   Case Laws Customs
Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
April 18, 2026   Case Laws Customs
Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
April 18, 2026   Case Laws Customs
Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
April 18, 2026   Case Laws Customs
Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
April 18, 2026   Case Laws Customs
Motor vehicle classification: Integrated Dynamic Brake treated as an accessory, not a brake part or automatic control instrument.
April 18, 2026   Case Laws Companies Law
Oppression and mismanagement claims fail where the petitioner consented to the transactions, and statutory breach was unproved.

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Income Tax

Deduction u/s. 35D - eligibility - Share Issue Expenditure -...

Claimants Must Prove Industrial Expansion for Deduction on Share Issue Costs u/s 35D.

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Income Tax January 5, 2019 Case Laws AT
Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the assessee to prove such claim.
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