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    April 8, 2026   Case Laws GST
    Vague show cause notice under GST law set aside where audit basis was incorrect and supporting material was withheld.
    April 8, 2026   Case Laws GST
    Retrospective GST registration cancellation requires specific notice and minimum response time; same-day cancellation was set aside.
    April 8, 2026   Case Laws GST
    GST appeal delay condoned where the portal blocked late filing, preserving the right to merits adjudication.
    April 8, 2026   Case Laws GST
    Wilful disobedience in civil contempt requires clear breach; substantial compliance defeats contempt, while quantum disputes go elsewhere.
    April 8, 2026   Case Laws GST
    Mechanical GST registration cancellation quashed for non-application of mind and mismatch between notice and order.
    April 8, 2026   Case Laws GST
    Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
    April 8, 2026   Case Laws Income Tax
    Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
    April 8, 2026   Case Laws Income Tax
    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
    April 8, 2026   Case Laws Income Tax
    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
    April 8, 2026   Case Laws Income Tax
    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
    April 8, 2026   Case Laws Income Tax
    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
    April 8, 2026   Case Laws Income Tax
    Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
    April 8, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
    April 8, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
    April 8, 2026   Case Laws Income Tax
    Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
    April 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
    April 8, 2026   Case Laws Income Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case Laws Income Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
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April 8, 2026   Case Laws GST
Vague show cause notice under GST law set aside where audit basis was incorrect and supporting material was withheld.
April 8, 2026   Case Laws GST
Retrospective GST registration cancellation requires specific notice and minimum response time; same-day cancellation was set aside.
April 8, 2026   Case Laws GST
GST appeal delay condoned where the portal blocked late filing, preserving the right to merits adjudication.
April 8, 2026   Case Laws GST
Wilful disobedience in civil contempt requires clear breach; substantial compliance defeats contempt, while quantum disputes go elsewhere.
April 8, 2026   Case Laws GST
Mechanical GST registration cancellation quashed for non-application of mind and mismatch between notice and order.
April 8, 2026   Case Laws GST
Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
April 8, 2026   Case Laws Income Tax
Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
April 8, 2026   Case Laws Income Tax
Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
April 8, 2026   Case Laws Income Tax
Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
April 8, 2026   Case Laws Income Tax
Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
April 8, 2026   Case Laws Income Tax
Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
April 8, 2026   Case Laws Income Tax
Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
April 8, 2026   Case Laws Income Tax
Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
April 8, 2026   Case Laws Income Tax
Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
April 8, 2026   Case Laws Income Tax
Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
April 8, 2026   Case Laws Income Tax
Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
April 8, 2026   Case Laws Income Tax
Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
April 8, 2026   Case Laws Income Tax
Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.
April 8, 2026   Case Laws Income Tax
Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
April 8, 2026   Case Laws Income Tax
Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.

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Income Tax

Validity of assessment - Special audit u/s 142(2A) - period of...

Assessment Order Void Due to Invalid Special Audit u/s 142(2A) of Income Tax Act; Limitation Period Key Factor.

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Income Tax February 8, 2019 Case Laws AT
Validity of assessment - Special audit u/s 142(2A) - period of limitation - Since the foundation is removed, the super structure i.e. the assessment order must fall.
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Acts Income Tax
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