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    September 19, 2026   Case Laws GST
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    September 19, 2026   Case Laws GST
    Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
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    Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
    September 19, 2026   Case Laws Income Tax
    Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
    September 19, 2026   Case Laws Income Tax
    Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
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    Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
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    Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
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    Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
    September 19, 2026   Case Laws Income Tax
    Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
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    Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
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    Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
    September 19, 2026   Case Laws Income Tax
    Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
    September 19, 2026   Case Laws Income Tax
    Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
    September 19, 2026   Case Laws Income Tax
    Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
    September 19, 2026   Case Laws Income Tax
    Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
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September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
September 19, 2026   Case Laws GST
Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
September 19, 2026   Case Laws GST
Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
September 19, 2026   Case Laws GST
Input tax credit on land-survey services is unavailable for land surrendered to fulfil afforestation obligations.
September 19, 2026   Case Laws Income Tax
Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
September 19, 2026   Case Laws Income Tax
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within statutory limitation.
September 19, 2026   Case Laws Income Tax
Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.
September 19, 2026   Case Laws Income Tax
Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
September 19, 2026   Case Laws Income Tax
Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
September 19, 2026   Case Laws Income Tax
Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
September 19, 2026   Case Laws Income Tax
Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
September 19, 2026   Case Laws Income Tax
Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.
September 19, 2026   Case Laws Income Tax
Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
September 19, 2026   Case Laws Income Tax
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabilities.
September 19, 2026   Case Laws Income Tax
Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
September 19, 2026   Case Laws Income Tax
Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.

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Assessments u/s 153A - basis of the Special Auditor’s Report u/s ...

Section 153A: No Additions in Unabated Assessments Without Incriminating Documents Seized During Search.

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Income Tax April 17, 2019 Case Laws HC
Assessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - no addition can be made in unabated assessment u/s 153A(1)(b) unless it is based upon incriminating documents seized/impounded during the course of search
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