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    August 20, 2026   Case LawsIncome Tax
    Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
    August 20, 2026   Case LawsIncome Tax
    Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
    August 20, 2026   Case LawsIncome Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case LawsIncome Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
    August 20, 2026   Case LawsIncome Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
    August 20, 2026   Case LawsIncome Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
    August 20, 2026   Case LawsIncome Tax
    Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
    August 20, 2026   Case LawsIncome Tax
    Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalt...
    August 20, 2026   Case LawsIncome Tax
    Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
    August 20, 2026   Case LawsIncome Tax
    Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
    August 20, 2026   Case LawsIncome Tax
    Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
    August 20, 2026   Case LawsIncome Tax
    Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
    August 20, 2026   Case LawsIncome Tax
    Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
    August 20, 2026   Case LawsCustoms
    Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
    August 20, 2026   Case LawsCustoms
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case LawsCustoms
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
    August 20, 2026   Case LawsCustoms
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case LawsCustoms
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case LawsCustoms
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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    August 20, 2026   Case Laws Income Tax
    Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
    August 20, 2026   Case Laws Income Tax
    Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
    August 20, 2026   Case Laws Income Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case Laws Income Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
    August 20, 2026   Case Laws Income Tax
    Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.
    August 20, 2026   Case Laws Income Tax
    Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrendered cash.
    August 20, 2026   Case Laws Income Tax
    Bad-debt deductions for written-off commodity receivables were allowed, while windmill-profit expense allocation required fresh factual examination.
    August 20, 2026   Case Laws Income Tax
    Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalty.
    August 20, 2026   Case Laws Income Tax
    Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
    August 20, 2026   Case Laws Income Tax
    Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
    August 20, 2026   Case Laws Income Tax
    Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
    August 20, 2026   Case Laws Income Tax
    Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
    August 20, 2026   Case Laws Income Tax
    Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
    August 20, 2026   Case Laws Customs
    Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
    August 20, 2026   Case Laws Customs
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case Laws Customs
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
    August 20, 2026   Case Laws Customs
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.

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      Home› Highlights › GST › 2019 › December, 2019 › This
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      GST

      Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax...

      Form TRAN-1/TRAN-2 Portal Reopens for Input Tax Credit Due to Previous Glitches, Deadline Set for December 31, 2019.

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      GSTDecember 23, 2019Case LawsHC
      Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the system - The respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 31.12.2019
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      ActsIncome Tax
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