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    August 22, 2026   Case Laws GST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case Laws Income Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
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    August 22, 2026   Case Laws Income Tax
    Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
    August 22, 2026   Case Laws Benami Property
    Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
    August 22, 2026   Case Laws Customs
    Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
    August 22, 2026   Case Laws Customs
    Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
    August 22, 2026   Case Laws Customs
    Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.
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August 22, 2026   Case Laws GST
Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
August 22, 2026   Case Laws Income Tax
Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
August 22, 2026   Case Laws Income Tax
Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
August 22, 2026   Case Laws Income Tax
Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
August 22, 2026   Case Laws Income Tax
Cash receipts for immovable property transfers fall under specified sum rules, but penalty fails for the wrong assessment year.
August 22, 2026   Case Laws Income Tax
Section 87A rebate remains available against short-term capital gains tax under the concessional tax regime.
August 22, 2026   Case Laws Income Tax
Agricultural income from date sales remains exempt when yield and expenditure estimates lack contrary evidentiary support.
August 22, 2026   Case Laws Income Tax
Section 115BBE requires income to fall within deeming provisions; survey surrender alone attracts taxation at normal rates.
August 22, 2026   Case Laws Income Tax
Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable revenue.
August 22, 2026   Case Laws Income Tax
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit failure.
August 22, 2026   Case Laws Income Tax
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory proceedings.
August 22, 2026   Case Laws Income Tax
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors.
August 22, 2026   Case Laws Income Tax
Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
August 22, 2026   Case Laws Income Tax
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and verification.
August 22, 2026   Case Laws Income Tax
Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
August 22, 2026   Case Laws Income Tax
Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
August 22, 2026   Case Laws Benami Property
Owner knowledge of share allotment and buy-back defeats benami classification and prevents confirmation of provisional attachment.
August 22, 2026   Case Laws Customs
Retrospective Foreign Trade Policy amendments cannot extinguish accrued SEIS benefits for eligible services rendered under the operative scheme.
August 22, 2026   Case Laws Customs
Redemption of confiscated foreign currency requires case-specific discretion, with release available on lawful payment of redemption fine.
August 22, 2026   Case Laws Customs
Aluminium hollow profile classification follows imported condition, preserving Solar PV Module end-use exemption where certified procedures are met.

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Service Tax

Refund of service tax - booking of flat cancelled - Time...

Refund Claim for Canceled Flat Booking Filed Within One-Year Limit from Sale Consideration Return Date.

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Service Tax July 10, 2021 Case Laws AT
Refund of service tax - booking of flat cancelled - Time Limitation - There are no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7th May, 2018 which is absolutely beyond one year from the date of deposit. - the date of adjustment in the present case is the date when the money received by appellant need to be refunded alongwith the amount of service tax. - The period of one year, in the given facts and circumstances, shall reckon from 15.10.2017 when appellant returned the amount of sale consideration - The refund claim filed on 7th May, 2018 therefore, stands very much within the period of one year - AT
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