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    October 17, 2026   Case Laws GST
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October 17, 2026   Case Laws GST
E-way bill accuracy in diverted transit sales determines Section 129 penalties despite no independent proof of tax evasion.
October 17, 2026   Case Laws GST
Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.
October 17, 2026   Case Laws GST
Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
October 17, 2026   Case Laws GST
Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
October 17, 2026   Case Laws GST
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipients.
October 17, 2026   Case Laws GST
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption.
October 17, 2026   Case Laws Income Tax
Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
October 17, 2026   Case Laws Income Tax
Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
October 17, 2026   Case Laws Income Tax
Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
October 17, 2026   Case Laws Customs
IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
October 17, 2026   Case Laws Customs
Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
October 17, 2026   Case Laws Customs
Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
October 17, 2026   Case Laws Customs
ICEGATE technical glitches supported interest refunds where delayed Bill of Entry filing alone caused denial under the waiver order.
October 17, 2026   Case Laws Customs
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnished.
October 17, 2026   Case Laws Money Laundering
Prior hearing before PMLA cognizance is mandatory under BNSS for Enforcement Directorate complaints filed after its commencement.
October 17, 2026   Case Laws Central Excise
Personal penalty for invoices without goods requires proven issuance or abetment and procedurally admissible witness statements.
October 17, 2026   Case Laws Income Tax
Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.
October 17, 2026   Case Laws Income Tax
Reasoned appellate adjudication remains mandatory even where an income-tax appeal proceeds ex parte after notice non-compliance.
October 17, 2026   Case Laws Income Tax
Trust deed irrevocability prevents missing irrevocability or dissolution clauses from alone defeating charitable registration and donor-tax approval.
October 17, 2026   Case Laws Income Tax
Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.

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Home › Highlights › Income Tax › 2022 › December, 2022 › This
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Income Tax

Penalty u/s. 271D - assessee has repaid loans/ deposits from...

Penalties u/ss 271D and 271E not sustainable as assessee shows reasonable cause for using journal entries.

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Income Tax December 24, 2022 Case Laws AT
Penalty u/s. 271D - assessee has repaid loans/ deposits from various sister concerns through journal entries, i.e., otherwise than account payee cheques/draft - though the assessee has violated the provisions of ss. 269SS/269T of the Act in respect of journal entries, the assessee has shown reasonable cause and, therefore, the penalty imposed u/s 271D/271E of the Act are not sustainable. - AT
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