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    August 10, 2026   CircularsCustoms
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case LawsGST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   CircularsCustoms
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
    August 10, 2026   Case LawsGST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case LawsGST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case LawsGST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case LawsGST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case LawsGST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case LawsGST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
    August 10, 2026   Case LawsGST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case LawsGST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case LawsGST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case LawsGST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case LawsGST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case LawsIncome Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case LawsIncome Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case LawsIncome Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case LawsIncome Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case LawsIncome Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case LawsIncome Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
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    August 10, 2026   Circulars Customs
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case Laws GST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.
    August 10, 2026   Case Laws GST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case Laws GST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case Laws GST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case Laws GST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case Laws GST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case Laws GST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
    August 10, 2026   Case Laws GST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case Laws GST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case Laws GST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case Laws GST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case Laws Income Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case Laws Income Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.

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      Income Tax

      Nature of land sold - agriculture land - onus of proving that...

      Revenue Fails to Prove Agricultural Land as Business Asset; Addition Deleted Due to Lack of Evidence.

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      Income TaxAugust 11, 2019Case LawsAT
      Nature of land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is taking the transaction as business income they have not brought in any evidence on record neither they have conducted any specific enquiry to show that it is business transaction - addition deleted
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