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    October 1, 2026   Case Laws GST
    E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
    October 1, 2026   Case Laws Customs
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    October 1, 2026   Case Laws Customs
    Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
    October 1, 2026   Case Laws GST
    Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
    October 1, 2026   Case Laws GST
    GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
    October 1, 2026   Case Laws GST
    Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
    October 1, 2026   Case Laws GST
    Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
    October 1, 2026   Case Laws GST
    Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
    October 1, 2026   Case Laws GST
    Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
    October 1, 2026   Case Laws GST
    Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
    October 1, 2026   Case Laws GST
    Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
    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.
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October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
October 1, 2026   Case Laws Customs
Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
October 1, 2026   Case Laws GST
Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
October 1, 2026   Case Laws GST
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
October 1, 2026   Case Laws GST
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
October 1, 2026   Case Laws GST
Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
October 1, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
October 1, 2026   Case Laws GST
Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
October 1, 2026   Case Laws GST
Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
October 1, 2026   Case Laws GST
Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
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.

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Home › Highlights › Income Tax › 2019 › August, 2019 › This
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Income Tax

Further Enhancement of Monetary limits for filing of appeals by...

Amendment to Circular 3 of 2018: Raising Monetary Limits for Tax Appeals to Streamline Litigation and Focus on Major Disputes.

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Income Tax August 8, 2019 Circulars
Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court — Amendment to Circular 3 of 2018 - Measures for reducing litigation
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