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    July 13, 2026   Case Laws GST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case Laws GST
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws Income Tax
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    July 13, 2026   Case Laws Income Tax
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    July 13, 2026   Case Laws Income Tax
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    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
    July 13, 2026   Case Laws Benami Property
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    July 13, 2026   Case Laws Customs
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    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
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July 13, 2026   Case Laws GST
GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
July 13, 2026   Case Laws GST
Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
July 13, 2026   Case Laws GST
Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
July 13, 2026   Case Laws Income Tax
Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
July 13, 2026   Case Laws Income Tax
Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
July 13, 2026   Case Laws Income Tax
Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
July 13, 2026   Case Laws Income Tax
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
July 13, 2026   Case Laws Income Tax
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
July 13, 2026   Case Laws Income Tax
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
July 13, 2026   Case Laws Income Tax
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
July 13, 2026   Case Laws Benami Property
Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
July 13, 2026   Case Laws Customs
Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
July 13, 2026   Case Laws Customs
Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
July 13, 2026   Case Laws Customs
Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
July 13, 2026   Case Laws Customs
Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
July 13, 2026   Case Laws Companies Law
Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
July 13, 2026   Case Laws IBC
Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
July 13, 2026   Case Laws FEMA
Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
July 13, 2026   Case Laws Money Laundering
Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
July 13, 2026   Case Laws VAT / Sales Tax
Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.

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Income Tax

Expenditure on TMB spare parts - Considering the nature of the...

TMB Spare Parts Costs Classified as Revenue Expenditure Due to Consumable Nature in Income Tax Context.

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Income Tax July 17, 2019 Case Laws AT
Expenditure on TMB spare parts - Considering the nature of the machine and the items replaced in the machinery, it is clear that the TMB spare parts are consumable in nature, therefore, assessee rightly claimed it to be revenue expenditure.
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Acts Income Tax
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