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    August 31, 2026   Case Laws Income Tax
    Struck-off company assessments remain valid for tax liabilities, while unexplained-credit disputes require merits adjudication after a hearing.
    August 31, 2026   Case Laws Income Tax
    Deemed dividend requires a genuine shareholder loan or advance; repayment of a company liability falls outside the provision.
    August 31, 2026   Case Laws Income Tax
    Capital-gains consideration for unquoted share transfers cannot be replaced with a later transaction's value without statutory basis.
    August 31, 2026   Case Laws Income Tax
    Capital-gains bond exemption applies separate financial-year limits when the six-month investment period spans two years.
    August 31, 2026   Case Laws Income Tax
    Scheduled Tribe income exemption requires proof of a bona fide source, excluding unexplained cash deposits.
    August 31, 2026   Case Laws Customs
    Technical expert evidence in customs classification must receive reasoned evaluation; denial of concession was quashed and remanded.
    August 31, 2026   Case Laws Customs
    Burden of proof for reclassification prevents lead-bearing powder from being treated as lead waste and scrap without conclusive scientific evidence.
    August 31, 2026   Case Laws Companies Law
    NBFC prudential-norm breaches may support oppression and mismanagement claims when combined with related-party dealings and governance failures.
    August 31, 2026   Case Laws IBC
    Operational debt from consortium supply advances survives where no genuine pre-existing dispute predates the insolvency demand notice.
    August 31, 2026   Case Laws Service Tax
    Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
    August 31, 2026   Case Laws Service Tax
    Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
    August 31, 2026   Case Laws Service Tax
    Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
    August 29, 2026   Circulars Customs
    IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
    August 29, 2026   Case Laws GST
    E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
    August 29, 2026   Case Laws GST
    E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
    August 29, 2026   Case Laws GST
    Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
    August 29, 2026   Case Laws Income Tax
    Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
    August 29, 2026   Case Laws Income Tax
    Section 260A Fact-Finding Limits Bar Reassessment of Book Rejection, Income Estimates, and Fee-Refund Relief on Appeal
    August 29, 2026   Case Laws Income Tax
    Share-capital issue expenses include Registrar fees, allowing preliminary-expenditure amortisation where shares are issued to a holding company.
    August 29, 2026   Case Laws Income Tax
    Decoding seized numerical entries requires reasoned evidentiary support; unsupported multipliers fail, while duplicate taxation and financial incapaci...
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August 31, 2026   Case Laws Income Tax
Struck-off company assessments remain valid for tax liabilities, while unexplained-credit disputes require merits adjudication after a hearing.
August 31, 2026   Case Laws Income Tax
Deemed dividend requires a genuine shareholder loan or advance; repayment of a company liability falls outside the provision.
August 31, 2026   Case Laws Income Tax
Capital-gains consideration for unquoted share transfers cannot be replaced with a later transaction's value without statutory basis.
August 31, 2026   Case Laws Income Tax
Capital-gains bond exemption applies separate financial-year limits when the six-month investment period spans two years.
August 31, 2026   Case Laws Income Tax
Scheduled Tribe income exemption requires proof of a bona fide source, excluding unexplained cash deposits.
August 31, 2026   Case Laws Customs
Technical expert evidence in customs classification must receive reasoned evaluation; denial of concession was quashed and remanded.
August 31, 2026   Case Laws Customs
Burden of proof for reclassification prevents lead-bearing powder from being treated as lead waste and scrap without conclusive scientific evidence.
August 31, 2026   Case Laws Companies Law
NBFC prudential-norm breaches may support oppression and mismanagement claims when combined with related-party dealings and governance failures.
August 31, 2026   Case Laws IBC
Operational debt from consortium supply advances survives where no genuine pre-existing dispute predates the insolvency demand notice.
August 31, 2026   Case Laws Service Tax
Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
August 31, 2026   Case Laws Service Tax
Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
August 31, 2026   Case Laws Service Tax
Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
August 29, 2026   Circulars Customs
IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
August 29, 2026   Case Laws GST
Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
August 29, 2026   Case Laws Income Tax
Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
August 29, 2026   Case Laws Income Tax
Section 260A Fact-Finding Limits Bar Reassessment of Book Rejection, Income Estimates, and Fee-Refund Relief on Appeal
August 29, 2026   Case Laws Income Tax
Share-capital issue expenses include Registrar fees, allowing preliminary-expenditure amortisation where shares are issued to a holding company.
August 29, 2026   Case Laws Income Tax
Decoding seized numerical entries requires reasoned evidentiary support; unsupported multipliers fail, while duplicate taxation and financial incapacity defeat additions.

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Income Tax

Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Sc...

Tax Scrutiny Expansion Requires Prior Approval for Full Investigation u/s 68, Following CBDT Circular Guidelines.

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Income Tax June 29, 2020 Case Laws AT
Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the department/AO, the AO was bound by it and without taking approval in writing from Pr CIT/CIT could not have enquired into other issues other than the issue for which the assessment was selected for Limited Scrutiny.
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