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    July 18, 2026   Case Laws GST
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July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
July 18, 2026   Case Laws Income Tax
Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
July 18, 2026   Case Laws Income Tax
Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
July 18, 2026   Case Laws Income Tax
Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
July 18, 2026   Case Laws Income Tax
Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
July 18, 2026   Case Laws Income Tax
Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.
July 18, 2026   Case Laws Income Tax
Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
July 18, 2026   Case Laws Income Tax
Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
July 18, 2026   Case Laws Income Tax
BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
July 18, 2026   Case Laws Customs
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
July 18, 2026   Case Laws Customs
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
July 18, 2026   Case Laws Customs
Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty unsustainable.

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VAT and Sales Tax

Valuation - includibility - deduction on freight and pumping...

Tribunal Wrongly Disallowed Freight and Pumping Charges Deduction, Affecting VAT and Sales Tax Valuation.

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VAT and Sales Tax January 16, 2019 Case Laws HC
Valuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - the delivery is ex-RMC Works - The Tribunal committed a serious error in deciding the questions against the assessee
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Acts Income Tax
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