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    July 3, 2026   Case Laws GST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
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July 3, 2026   Case Laws GST
Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
July 3, 2026   Case Laws GST
Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
July 3, 2026   Case Laws GST
Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
July 3, 2026   Case Laws GST
Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
July 3, 2026   Case Laws GST
Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
July 3, 2026   Case Laws GST
Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
July 3, 2026   Case Laws Income Tax
Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
July 3, 2026   Case Laws Income Tax
TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
July 3, 2026   Case Laws Income Tax
Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
July 3, 2026   Case Laws Income Tax
Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
July 3, 2026   Case Laws Income Tax
Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
July 3, 2026   Case Laws Income Tax
Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
July 3, 2026   Case Laws Income Tax
DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
July 3, 2026   Case Laws Income Tax
Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
July 3, 2026   Case Laws Income Tax
PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
July 3, 2026   Case Laws Income Tax
Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
July 3, 2026   Case Laws Customs
Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
July 3, 2026   Case Laws Customs
Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
July 3, 2026   Case Laws Customs
Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
July 3, 2026   Case Laws Customs
Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.

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Income Tax

Special audit under section 142(2A) – bogus purchases – A rec...

Section 142(2A) Audits Require Strict Adherence to Legal Prerequisites for Bogus Purchase Investigations.

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Income Tax August 22, 2012 Case Laws HC
Special audit under section 142(2A) – bogus purchases – A recourse cannot be taken to the provisions contained there lightly and without due fulfilment of the statutory requirements - HC
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