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    March 16, 2026   Case Laws Customs
    Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
    March 16, 2026   Case Laws Customs
    Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
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    March 15, 2026   Case Laws Income Tax
    Transfer pricing comparability and FAR determine arm's length rates; TDS judged by law at payment date and double taxation adjusted.
    March 14, 2026   Notifications Customs
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    Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
    March 14, 2026   Case Laws GST
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    March 14, 2026   Case Laws GST
    Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
    March 14, 2026   Case Laws GST
    Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
    March 14, 2026   Case Laws GST
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    March 14, 2026   Case Laws GST
    Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
    March 14, 2026   Case Laws GST
    Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
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March 16, 2026   Case Laws Customs
Limitation period: absence of suppression bars invocation of extended limitation, so time barred SAD demands were set aside.
March 16, 2026   Case Laws Customs
Functional capability determines tariff classification; adverse circulars apply only prospectively and penalties were set aside.
March 16, 2026   Case Laws Customs
Reverse burden of proof requires possessor to prove lawful origin of seized gold; confiscation upheld, penalties set aside.
March 16, 2026   Case Laws IBC
Moratorium on Proceedings bars statutory assessments during CIRP; claims assessed then and filed after CoC approval are rejected.
March 16, 2026   Case Laws Service Tax
Finality of Discharge Certificate: reopening after SVLDRS discharge set aside; CBIC guidance precluded exclusion thereof.
March 16, 2026   Case Laws Service Tax
Rebuttable presumption of passed-on tax requires refunds be credited to the Consumer Welfare Fund unless burden not passed.
March 16, 2026   Case Laws Central Excise
Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
March 16, 2026   Case Laws Indian Laws
Finality of auction sales can yield to supervisory review where valuation or reserve price fairness is credibly in doubt, permitting limited remand.
March 16, 2026   Case Laws Indian Laws
Registrar power to cancel registrations is limited; annulment of sale deeds requires civil adjudication, not summary administrative action.
March 15, 2026   Case Laws Income Tax
Transfer pricing comparability and FAR determine arm's length rates; TDS judged by law at payment date and double taxation adjusted.
March 14, 2026   Notifications Customs
Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
March 14, 2026   Circulars SEBI
Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
March 14, 2026   Case Laws GST
Writ remedy remains available when the appellate tribunal is non functional, but statutory pre deposit conditions must be complied with.
March 14, 2026   Case Laws GST
Cancellation of GST registration: furnishing pending returns and paying dues permits dropping proceedings and consideration for restoration.
March 14, 2026   Case Laws GST
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insufficient.
March 14, 2026   Case Laws GST
Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
March 14, 2026   Case Laws GST
Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
March 14, 2026   Case Laws GST
Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
March 14, 2026   Case Laws GST
Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
March 14, 2026   Case Laws GST
Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.

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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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