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    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case Laws GST
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August 5, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
August 5, 2026   Case Laws GST
Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
August 5, 2026   Case Laws Income Tax
Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
August 5, 2026   Case Laws Income Tax
Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
August 5, 2026   Case Laws Income Tax
Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
August 5, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
August 5, 2026   Case Laws Income Tax
Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
August 5, 2026   Case Laws Income Tax
Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
August 5, 2026   Case Laws Income Tax
Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
August 5, 2026   Case Laws Income Tax
Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
August 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
August 5, 2026   Case Laws Income Tax
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
August 5, 2026   Case Laws Income Tax
Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
August 5, 2026   Case Laws Income Tax
Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
August 5, 2026   Case Laws Income Tax
Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
August 5, 2026   Case Laws Benami Property
Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
August 5, 2026   Case Laws Customs
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
August 5, 2026   Case Laws Customs
Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
August 5, 2026   Case Laws Customs
Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
August 5, 2026   Case Laws Customs
Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.

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Central Excise

CENVAT Credit - capital goods - Since the appellant had no...

CENVAT Credit on Capital Goods Allowed Without Profits; No Double Benefit Violation u/r 4(4) Cenvat Credit Rules.

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Central Excise December 23, 2019 Case Laws AT
CENVAT Credit - capital goods - Since the appellant had no profits in relevant Financial Years, even claiming of depreciation did not lead to double benefit - thus, compliance of Rule 4 (4) of Cenvat Credit Rules, 2004 has been made.
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Acts Income Tax
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