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September 19, 2026   Circulars Customs
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not selected.
September 19, 2026   Circulars Customs
Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
September 19, 2026   Case Laws GST
Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
September 19, 2026   Case Laws GST
Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.
September 19, 2026   Case Laws GST
Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
September 19, 2026   Case Laws GST
GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
September 19, 2026   Case Laws GST
GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
September 19, 2026   Case Laws GST
Special GST law bars general criminal prosecution where alleged tax defaults are already addressed under the CGST framework.
September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
September 19, 2026   Case Laws GST
Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
September 19, 2026   Case Laws GST
Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
September 19, 2026   Case Laws GST
Input tax credit on land-survey services is unavailable for land surrendered to fulfil afforestation obligations.
September 19, 2026   Case Laws Income Tax
Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
September 19, 2026   Case Laws Income Tax
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within statutory limitation.
September 19, 2026   Case Laws Income Tax
Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.

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Income Tax

Disallowance of operating expenses @ 10% - expenses being of...

10% Disallowance on Operating Expenses Overturned Due to Lack of Evidence in Bills and Vouchers.

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Income Tax December 26, 2020 Case Laws AT
Disallowance of operating expenses @ 10% - expenses being of unverified, unreasonable and excessive - without pointing out any defects in the bills and vouchers of operating expenses, the ad-hoc disallowance at the rate of the 10% out of the operating expenses cannot be sustained. - AT
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