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    June 11, 2026   Case Laws GST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case Laws GST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case Laws GST
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    June 11, 2026   Case Laws GST
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    June 11, 2026   Case Laws Income Tax
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    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
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    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case Laws Income Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case Laws Income Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
    June 11, 2026   Case Laws Income Tax
    Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
    June 11, 2026   Case Laws Income Tax
    Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
    June 11, 2026   Case Laws Income Tax
    Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
    June 11, 2026   Case Laws Income Tax
    Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
    June 11, 2026   Case Laws Customs
    AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
    June 11, 2026   Case Laws Customs
    Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
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June 11, 2026   Case Laws GST
Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
June 11, 2026   Case Laws GST
Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
June 11, 2026   Case Laws GST
Article 226 writs are not used for disputed contractual dues without a public law element.
June 11, 2026   Case Laws GST
IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
June 11, 2026   Case Laws GST
Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
June 11, 2026   Case Laws GST
Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
June 11, 2026   Case Laws Income Tax
Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
June 11, 2026   Case Laws Income Tax
Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
June 11, 2026   Case Laws Income Tax
Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
June 11, 2026   Case Laws Income Tax
TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
June 11, 2026   Case Laws Income Tax
Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
June 11, 2026   Case Laws Income Tax
Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
June 11, 2026   Case Laws Income Tax
Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
June 11, 2026   Case Laws Income Tax
Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
June 11, 2026   Case Laws Income Tax
Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
June 11, 2026   Case Laws Income Tax
Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
June 11, 2026   Case Laws Customs
AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
June 11, 2026   Case Laws Customs
Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.

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Income Tax

Revision u/s 263 - Explanation 2 to section 263 (Deeming...

Explanation 2 to Section 263: Order is erroneous if Assessing Officer fails to conduct any enquiry.

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Income Tax February 26, 2019 Case Laws AT
Revision u/s 263 - Explanation 2 to section 263 (Deeming erroneous order) is applicable only when there is no enquiry made by the Assessing Officer.
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