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    November 5, 2026   Case Laws GST
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November 5, 2026   Case Laws GST
Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
November 5, 2026   Case Laws GST
Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
November 5, 2026   Case Laws Income Tax
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction through exclusions.
November 5, 2026   Case Laws Income Tax
Excluded tax claims and evidence gathering cannot justify reassessment of a company after an approved resolution plan.
November 5, 2026   Case Laws Income Tax
Excluded pre-resolution tax claims and evidence gathering cannot justify reassessment of a corporate debtor after an approved insolvency resolution.
November 5, 2026   Case Laws Income Tax
Fee-based citizen services may retain charitable exemption where charges reflect costs and income is applied to public utility.
November 5, 2026   Case Laws Income Tax
Industrial development incentives are capital receipts based on purpose, while export turnover excludes sales tax and excise duty
November 5, 2026   Case Laws Income Tax
Interest on enhanced land acquisition compensation is compensatory, and penalty based on its taxation falls with the addition.
November 5, 2026   Case Laws Income Tax
Trading liability cessation requires a relevant-year benefit, while composite project sales may be recognised on completion of the whole project.
November 5, 2026   Case Laws Income Tax
Concessional corporate tax can survive a portal-related assessment-year mismatch in Form 10-IC, with minimum alternate tax excluded.
November 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depreciation.
November 5, 2026   Case Laws Income Tax
Captive power valuation uses consumer tariffs; capital-intensive expense allocation uses assets, while MEIS incentives are taxable revenue receipts.
November 5, 2026   Case Laws Income Tax
Previously disclosed jewellery was not unexplained on undisputed records, but marriage photographs did not establish sources of purchase.
November 5, 2026   Case Laws Benami Property
Benami accommodation entries can remain subject to attachment despite income-tax relief and absence of witness cross-examination
November 5, 2026   Case Laws Customs
Interest on delayed customs refunds follows confirmed refund entitlement when an unjust enrichment objection no longer survives.
November 5, 2026   Case Laws Customs
Natural justice in second-hand machinery valuation requires reasons for rejecting cross-examination and consideration of requests for import records.
November 5, 2026   Case Laws Companies Law
Corporate suit authorisation and subsequent board resolutions: production may be permitted without prejudging admissibility or maintainability.
November 5, 2026   Case Laws IBC
Subsidiary debt cannot be attributed to a parent solely through ownership or a unilateral letter concerning excluded transfer liabilities.
November 5, 2026   Case Laws IBC
Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts.
November 5, 2026   Case Laws IBC
GST claims for pre-liquidation supplies must be submitted on time even if tax is assessed after liquidation begins.

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Income Tax

Disallowance of provision for maintenance and free...

Maintenance and Warranty Provisions Must Be Included in Book Profit Calculation u/s 115JB.

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Income Tax July 31, 2019 Case Laws AT
Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent liability, what is certain is the incurring of liability notwithstanding estimation thereof with reasonable certainty irrespective of actual quantification latter on - the liability is in praesenti though it is likely to be discharged at a future date - no adjustment
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