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    October 9, 2026   Case Laws Income Tax
    Reassessment based on investigation information remained valid, while unverified cash sales deposits were sustained as unexplained cash credit.
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    October 8, 2026   Notes Income Tax
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October 9, 2026   Case Laws Income Tax
Reassessment based on investigation information remained valid, while unverified cash sales deposits were sustained as unexplained cash credit.
October 9, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds, making tax audit and non-audit penalty dependent on agency proof.
October 9, 2026   Case Laws Income Tax
Form 10AB technical errors require rectification before charitable registration and approval applications face technical rejection.
October 9, 2026   Case Laws Income Tax
Consequential assessment limits prevented share-premium addition, while unsecured loans required lender-wise verification under the applicable statutory burden.
October 9, 2026   Case Laws Income Tax
Cash returned from recorded builder payments is not unexplained money absent proof of separate unaccounted accretion.
October 9, 2026   Case Laws Income Tax
Search-related reassessment notices require independent prior approval, and an inapplicable section 148A process cannot cure jurisdictional defects.
October 9, 2026   Case Laws Income Tax
Fresh evidence in first appeal may be examined under coterminous appellate powers, with remand verification where factual disputes remain unresolved.
October 9, 2026   Case Laws Income Tax
Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
October 9, 2026   Case Laws Income Tax
Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
October 9, 2026   Case Laws Income Tax
Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.
October 9, 2026   Case Laws Income Tax
Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
October 9, 2026   Case Laws Customs
Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
October 9, 2026   Case Laws Customs
Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
October 9, 2026   Case Laws Customs
Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer liability.
October 9, 2026   Case Laws IBC
Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
October 9, 2026   Case Laws IBC
Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
October 9, 2026   Case Laws IBC
Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
October 8, 2026   Notes Income Tax
Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
October 8, 2026   Notes Income Tax
Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
October 8, 2026   Notes Indian Laws
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective justice.

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Home › Highlights › VAT and Sales Tax › 2022 › June, 2022 › This
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VAT and Sales Tax

Benefit of the concessional rate of tax - Concededly, the...

Tribunal's Denial of Concessional Tax Rate Deemed Unfair; Failed to Explore Legal Options for Appellant.

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VAT and Sales Tax June 8, 2022 Case Laws HC
Benefit of the concessional rate of tax - Concededly, the Tribunal took recourse to neither route, and simply ruled against the appellant, both in the appeal as well as in the review application. This approach cannot pass muster as it violates established principles of fairness and according equal opportunity to disputants who are present before an adjudicator. - HC
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