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    July 10, 2026   Case LawsGST
    E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
    July 10, 2026   Case LawsGST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
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    July 10, 2026   Case LawsIncome Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
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    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
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    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case LawsIncome Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    July 10, 2026   Case LawsIncome Tax
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    July 10, 2026   Case LawsIncome Tax
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case LawsIncome Tax
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    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case LawsIncome Tax
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    July 10, 2026   Case LawsIncome Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case LawsCustoms
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case LawsCustoms
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    July 10, 2026   Case LawsCompanies Law
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
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    July 10, 2026   Case Laws GST
    E-rickshaw CKD/SKD classification depends on a complete kit and consistent commercial records for finished vehicle GST rate
    July 10, 2026   Case Laws GST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification
    July 10, 2026   Case Laws GST
    GST exemption for authorised service providers fails where user charges are collected over and above statutory fees.
    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
    July 10, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
    July 10, 2026   Case Laws Income Tax
    Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
    July 10, 2026   Case Laws Income Tax
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    July 10, 2026   Case Laws Income Tax
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    July 10, 2026   Case Laws Income Tax
    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    July 10, 2026   Case Laws Income Tax
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    July 10, 2026   Case Laws Income Tax
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    July 10, 2026   Case Laws Income Tax
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    July 10, 2026   Case Laws Income Tax
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    July 10, 2026   Case Laws Income Tax
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    July 10, 2026   Case Laws Income Tax
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    July 10, 2026   Case Laws Customs
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    July 10, 2026   Case Laws Customs
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    July 10, 2026   Case Laws Companies Law
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.

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      Central Excise

      Imposition of late fee for filing Central Excise return - the...

      Late Fee for Excise Return Filing Challenged: Department Delayed Action Since 2014, 2019 Scrutiny Insufficient for Extension.

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      Central ExciseSeptember 3, 2022Case LawsAT
      Imposition of late fee for filing Central Excise return - the factum of said delay was in the notice of department since December’ 2014. Raising this issue in ACS scrutiny of the year 2019 cannot give the benefit to the department for invoking the extended period of limitation. - AT
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