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    October 1, 2026   Case Laws GST
    Blocked Input Tax Credit Requires Specific Exclusions, While Interest Applies Only to Credit Actually Utilised
    October 1, 2026   Case Laws GST
    E-way bill vehicle-number mismatch raises competing views on tax-evasion intent and penalty where commercial records identify the correct vehicle.
    October 1, 2026   Case Laws Income Tax
    Subsequent-Year Transaction Inclusion Invalidates Cash-Deposit Assessment Where Revision Failed to Address the Assessee's Material Challenge
    October 1, 2026   Case Laws Income Tax
    Bank investment revaluation and non-rural bad-debt deductions remain allowable despite rural doubtful-debt provisions under settled tax principles.
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    October 1, 2026   Case Laws Customs
    Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
    October 1, 2026   Case Laws Service Tax
    Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
    October 1, 2026   Case Laws Customs
    DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
    October 1, 2026   Case Laws GST
    GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
    October 1, 2026   Case Laws GST
    GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
    October 1, 2026   Case Laws GST
    Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
    October 1, 2026   Case Laws GST
    Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
    October 1, 2026   Case Laws Income Tax
    Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
    October 1, 2026   Case Laws Income Tax
    Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
    October 1, 2026   Case Laws Income Tax
    Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
    October 1, 2026   Case Laws Income Tax
    Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
    October 1, 2026   Case Laws Income Tax
    Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
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October 1, 2026   Case Laws GST
Blocked Input Tax Credit Requires Specific Exclusions, While Interest Applies Only to Credit Actually Utilised
October 1, 2026   Case Laws GST
E-way bill vehicle-number mismatch raises competing views on tax-evasion intent and penalty where commercial records identify the correct vehicle.
October 1, 2026   Case Laws Income Tax
Subsequent-Year Transaction Inclusion Invalidates Cash-Deposit Assessment Where Revision Failed to Address the Assessee's Material Challenge
October 1, 2026   Case Laws Income Tax
Bank investment revaluation and non-rural bad-debt deductions remain allowable despite rural doubtful-debt provisions under settled tax principles.
October 1, 2026   Case Laws Income Tax
Deemed acquisition of undeclared foreign assets requires assessment in the year following the first statutory notice.
October 1, 2026   Case Laws Income Tax
Deemed search date determines whether post-reform section 153C notices and consequential assessments remain legally valid.
October 1, 2026   Case Laws Income Tax
Reasonable cause for non-filing of a return supported deletion of salary-income misreporting penalty despite tax deducted at source.
October 1, 2026   Case Laws Income Tax
Treaty employment income exemption protects Vietnam-earned salary despite Indian payroll, bank receipt, and tax withholding.
October 1, 2026   Case Laws Customs
Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
October 1, 2026   Case Laws Service Tax
Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
October 1, 2026   Case Laws Customs
DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
October 1, 2026   Case Laws GST
GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
October 1, 2026   Case Laws GST
GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
October 1, 2026   Case Laws GST
Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
October 1, 2026   Case Laws GST
Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
October 1, 2026   Case Laws Income Tax
Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
October 1, 2026   Case Laws Income Tax
Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
October 1, 2026   Case Laws Income Tax
Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
October 1, 2026   Case Laws Income Tax
Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
October 1, 2026   Case Laws Income Tax
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional interest.

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GST

Evasion of GST - Jurisdiction of inspect and search - cotton...

Authority Can Inspect and Search for Concealed Goods in Suspected GST Evasion Cases, Issue Prohibition Orders Post-Seizure.

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GST July 10, 2019 Notes
Evasion of GST - Jurisdiction of inspect and search - cotton seeds and bales - even if the authority has reason to believe that the goods liable to be confiscated are likely to be secreted, the authority will have the power to pass an order of prohibition pursuant to the order of seizure.
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Acts Income Tax
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