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    August 17, 2026   Case Laws Income Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case Laws Income Tax
    Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
    August 17, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
    August 17, 2026   Case Laws Customs
    Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
    August 17, 2026   Case Laws Customs
    Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
    August 17, 2026   Case Laws Companies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case Laws SEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case Laws Service Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case Laws Service Tax
    Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
    August 17, 2026   Case Laws Service Tax
    Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
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August 17, 2026   Case Laws Income Tax
Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
August 17, 2026   Case Laws Income Tax
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
August 17, 2026   Case Laws Income Tax
Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
August 17, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
August 17, 2026   Case Laws Income Tax
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
August 17, 2026   Case Laws Income Tax
Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
August 17, 2026   Case Laws Customs
Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
August 17, 2026   Case Laws Customs
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
August 17, 2026   Case Laws Companies Law
Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
August 17, 2026   Case Laws SEBI
Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
August 17, 2026   Case Laws Service Tax
Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
August 17, 2026   Case Laws Service Tax
Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
August 17, 2026   Case Laws Service Tax
Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.

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GST

Profiteering - purchase of flat - The contention of the...

Court Upholds Individual Benefit Entitlement for Homebuyers u/s 171 of CGST Act, 2017; Dismisses Respondent's Adjustment Argument.

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GST December 23, 2020 Case Laws NAPA
Profiteering - purchase of flat - The contention of the Respondent is dismissed that the excess (more than commensurate) benefit amounting to ₹ 3,91,714/- passed on by him to 716 homebuyers/ recipients be adjusted against the 'less than commensurate' benefit passed on to the other 20 homebuyers/recipients because the provisions of Section 171 of the CGST Act, 2017 apply to each supply which implies that each homebuyer/ recipient is entitled to the commensurate benefit due to him in respect of the residential unit supplied to him. - NAPA
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Acts Income Tax
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