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    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.
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    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
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    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
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    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
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    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
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    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%.
    April 8, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case Laws Customs
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case Laws Customs
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case Laws Customs
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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%.
April 8, 2026   Case Laws Customs
Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
April 8, 2026   Case Laws Customs
Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
April 8, 2026   Case Laws Customs
Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
April 8, 2026   Case Laws Customs
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof.

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Central Excise

CENVAT Credit - trading (high sea sales) as well as...

CENVAT Credit Valid for Trading and Manufacturing; High Sea Sales Not a Taxable Service u/r 6.

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Central Excise May 18, 2019 Case Laws AT
CENVAT Credit - trading (high sea sales) as well as manufacturing of goods - sale of goods-be it made in the high sea or within the territorial boundary of India in which Finance Act, 1994 has its force, cannot be called a service to impose tax liability or deny the credit under Rule 6 of Cenvat Credit Rules.
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Acts Income Tax
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