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    June 29, 2026   Case Laws Income Tax
    Deduction for interest from co-operative bank investments upheld, with limited factual verification left before relief
    June 29, 2026   Case Laws Income Tax
    Computer software depreciation and section 14A relief restrict MAT adjustments under section 115JB in the ruling.
    June 29, 2026   Case Laws Income Tax
    Form 10B reconciliation and income application claims sustained after duplicate computation was corrected in charitable assessment proceedings.
    June 29, 2026   Case Laws Income Tax
    Section 80P(2)(d) deduction extends to interest from co-operative bank deposits, with Totgar's distinguished on identical facts.
    June 29, 2026   Case Laws Income Tax
    Treaty protection for support-service receipts: no royalty, no Indian tax without PE, and penalty challenge premature
    June 29, 2026   Case Laws Income Tax
    Bogus purchase additions: accepted sales and banking evidence justified restricted profit estimation on unverified trading transactions.
    June 29, 2026   Case Laws Income Tax
    Educational trust exemption upheld despite capitation fee allegations; depreciation allowed before prospective amendment, and reinvestment-based capit...
    June 29, 2026   Case Laws Income Tax
    Educational institution exemption: belated audit report treated as procedural, prima facie expenditure disallowance under 143(1) deleted
    June 29, 2026   Case Laws Income Tax
    Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
    June 29, 2026   Case Laws Income Tax
    Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
    June 29, 2026   Case Laws Customs
    Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
    June 29, 2026   Case Laws Customs
    Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
    June 29, 2026   Case Laws Customs
    Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
    June 29, 2026   Case Laws Customs
    VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.
    June 29, 2026   Case Laws Companies Law
    Subrogation in liquidation limits a guarantor's claim to debts actually discharged, while an assignee bank retains secured status.
    June 29, 2026   Case Laws Companies Law
    Pleading read as a whole defeats limitation and jurisdiction objections in an inheritance-linked share dispute at threshold
    June 29, 2026   Case Laws IBC
    IBC versus Electricity Act in CIRP admission of a distribution licensee stays unresolved after divergent interim views
    June 29, 2026   Case Laws Central Excise
    Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
    June 27, 2026   Case Laws GST
    Statutory GST tribunal remedy preserved limitation relief and interim protection after bona fide writ prosecution
    June 27, 2026   Case Laws GST
    Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed
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June 29, 2026   Case Laws Income Tax
Deduction for interest from co-operative bank investments upheld, with limited factual verification left before relief
June 29, 2026   Case Laws Income Tax
Computer software depreciation and section 14A relief restrict MAT adjustments under section 115JB in the ruling.
June 29, 2026   Case Laws Income Tax
Form 10B reconciliation and income application claims sustained after duplicate computation was corrected in charitable assessment proceedings.
June 29, 2026   Case Laws Income Tax
Section 80P(2)(d) deduction extends to interest from co-operative bank deposits, with Totgar's distinguished on identical facts.
June 29, 2026   Case Laws Income Tax
Treaty protection for support-service receipts: no royalty, no Indian tax without PE, and penalty challenge premature
June 29, 2026   Case Laws Income Tax
Bogus purchase additions: accepted sales and banking evidence justified restricted profit estimation on unverified trading transactions.
June 29, 2026   Case Laws Income Tax
Educational trust exemption upheld despite capitation fee allegations; depreciation allowed before prospective amendment, and reinvestment-based capital gains relief sustained.
June 29, 2026   Case Laws Income Tax
Educational institution exemption: belated audit report treated as procedural, prima facie expenditure disallowance under 143(1) deleted
June 29, 2026   Case Laws Income Tax
Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
June 29, 2026   Case Laws Income Tax
Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
June 29, 2026   Case Laws Customs
Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
June 29, 2026   Case Laws Customs
Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
June 29, 2026   Case Laws Customs
Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
June 29, 2026   Case Laws Customs
VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.
June 29, 2026   Case Laws Companies Law
Subrogation in liquidation limits a guarantor's claim to debts actually discharged, while an assignee bank retains secured status.
June 29, 2026   Case Laws Companies Law
Pleading read as a whole defeats limitation and jurisdiction objections in an inheritance-linked share dispute at threshold
June 29, 2026   Case Laws IBC
IBC versus Electricity Act in CIRP admission of a distribution licensee stays unresolved after divergent interim views
June 29, 2026   Case Laws Central Excise
Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
June 27, 2026   Case Laws GST
Statutory GST tribunal remedy preserved limitation relief and interim protection after bona fide writ prosecution
June 27, 2026   Case Laws GST
Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed

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Service Tax

SVLDRS - petitioner failed to pay the declared amount within 30...

Court Dismisses Petition Due to 15-Month Delay in SVLDRS, 2019 Payment; Relief Unavailable After Deadline.

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Service Tax February 14, 2022 Case Laws HC
SVLDRS - petitioner failed to pay the declared amount within 30 days from the date of issue of notice - The prayers made in this writ petition cannot be granted for consideration of the case of the petitioner for paying the service tax under the Scheme as the Court cannot make operational the SVLDRS, 2019, especially when the petitioner has approached this Court belatedly after 1 year and 3 months from the last date of payment of determined amount of tax under the SVLDRS, 2019 - HC
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