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    June 17, 2026   Case Laws GST
    Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
    June 17, 2026   Case Laws GST
    GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
    June 17, 2026   Case Laws GST
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    June 17, 2026   Case Laws GST
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    June 17, 2026   Case Laws Income Tax
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    June 17, 2026   Case Laws Income Tax
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    June 17, 2026   Case Laws Income Tax
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    June 17, 2026   Case Laws Income Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
    June 17, 2026   Case Laws Income Tax
    Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
    June 17, 2026   Case Laws Income Tax
    Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
    June 17, 2026   Case Laws Income Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case Laws Income Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case Laws Income Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
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June 17, 2026   Case Laws GST
Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe
June 17, 2026   Case Laws GST
GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
June 17, 2026   Case Laws GST
Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
June 17, 2026   Case Laws GST
Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
June 17, 2026   Case Laws Income Tax
Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
June 17, 2026   Case Laws Income Tax
Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
June 17, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
June 17, 2026   Case Laws Income Tax
Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
June 17, 2026   Case Laws Income Tax
Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
June 17, 2026   Case Laws Income Tax
Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
June 17, 2026   Case Laws Income Tax
Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
June 17, 2026   Case Laws Income Tax
Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
June 17, 2026   Case Laws Income Tax
Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
June 17, 2026   Case Laws Income Tax
Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
June 17, 2026   Case Laws Income Tax
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
June 17, 2026   Case Laws Income Tax
Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
June 17, 2026   Case Laws Income Tax
Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
June 17, 2026   Case Laws Income Tax
Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
June 17, 2026   Case Laws Income Tax
Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
June 17, 2026   Case Laws Customs
Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation

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Income Tax

MAT - book profit u/s.115JB - Additions towards amount received...

Sale of FSI Proceeds Not Taxable Under MAT Just Because Included in Income Return Per Section 115JB IT Act.

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Income Tax May 26, 2021 Case Laws AT
MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field, had been offered to tax by the assessee voluntarily in the return of income while computing book profits u/s 115JB of the Act, it cannot be brought to tax merely on that ground. It is very well settled that there is no estoppel against the statute. - AT
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Acts Income Tax
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