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    May 22, 2026   Case Laws Service Tax
    Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
    May 22, 2026   Case Laws Central Excise
    Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.
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    May 21, 2026   Case Laws GST
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    May 21, 2026   Case Laws GST
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    May 21, 2026   Case Laws Income Tax
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    May 21, 2026   Case Laws Income Tax
    Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
    May 21, 2026   Case Laws Income Tax
    Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
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    Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
    May 21, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
    May 21, 2026   Case Laws Income Tax
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    May 21, 2026   Case Laws Income Tax
    Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
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May 22, 2026   Case Laws Service Tax
Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
May 22, 2026   Case Laws Central Excise
Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.
May 21, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with key rates retained and silver specified
May 21, 2026   Notifications Customs
Provisional assessment for anti-dumping imports of solar panel aluminium frames pending new shipper review
May 21, 2026   Circulars Customs
RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
May 21, 2026   Case Laws GST
Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
May 21, 2026   Case Laws GST
Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
May 21, 2026   Case Laws GST
Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
May 21, 2026   Case Laws GST
Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
May 21, 2026   Case Laws GST
Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
May 21, 2026   Case Laws GST
Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
May 21, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
May 21, 2026   Case Laws Income Tax
Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
May 21, 2026   Case Laws Income Tax
Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
May 21, 2026   Case Laws Income Tax
Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
May 21, 2026   Case Laws Income Tax
Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
May 21, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
May 21, 2026   Case Laws Income Tax
Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
May 21, 2026   Case Laws Income Tax
Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.

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Central Excise

Valuation - inclusion of charges recovered from the customer for...

Debit Note Charges for Delayed Payments Excluded from Excise Valuation; Demand for Additional Recovery Overturned.

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Central Excise October 16, 2019 Case Laws AT
Valuation - inclusion of charges recovered from the customer for the delayed payment by issuance of debit note - no recovery is made in excess of cash discount passed on as alleged by the Revenue other than recovery of the financial charges, for delay payment than the prescribed period - Demand set aside.
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Acts Income Tax
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