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    September 18, 2026   Case Laws GST
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September 18, 2026   Case Laws GST
Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
September 18, 2026   Case Laws GST
Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
September 18, 2026   Case Laws GST
Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
September 18, 2026   Case Laws GST
Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
September 18, 2026   Case Laws Income Tax
Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
September 18, 2026   Case Laws Income Tax
Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
September 18, 2026   Case Laws Income Tax
TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
September 18, 2026   Case Laws Income Tax
Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
September 18, 2026   Case Laws Income Tax
Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
September 18, 2026   Case Laws Income Tax
Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additions do not increase tax.
September 18, 2026   Case Laws Income Tax
MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.
September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.
September 18, 2026   Case Laws Income Tax
Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.

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Provisional release of bank accounts - Section 83 of the CGST...

Court Rules 7-Day Objection Period for Provisional Attachment u/r 159(5) CGST is Directory, Not Mandatory.

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GST February 25, 2020 Case Laws HC
Provisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing objections - The respondents do not suffer any adverse consequence on account of delay, if any, in moving the objections, thus, the period of 7 days prescribed in Rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory. - HC
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