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    October 6, 2026   Case Laws Income Tax
    Upper turnover filters in software transfer pricing comparability were upheld, defeating the Revenue's challenge to selected comparable companies.
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    GST refund taxability: Audit-report disclosure alone does not convert unclaimed indirect-tax refunds into taxable income.
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    Extended limitation for wrongly exempted special additional duty sustained, while related interest and penalty were set aside.
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    October 5, 2026   Notes Income Tax
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    Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
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October 6, 2026   Case Laws Income Tax
Upper turnover filters in software transfer pricing comparability were upheld, defeating the Revenue's challenge to selected comparable companies.
October 6, 2026   Case Laws Income Tax
GST refund taxability: Audit-report disclosure alone does not convert unclaimed indirect-tax refunds into taxable income.
October 6, 2026   Case Laws Income Tax
Omission without a saving clause removes the basis for penalties tied to Form 3CEB reporting of specified domestic transactions.
October 6, 2026   Case Laws Income Tax
Conditional stay of transfer-pricing demand requires deposit and cooperation pending early disposal of the appeal process.
October 6, 2026   Case Laws Income Tax
Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations.
October 6, 2026   Case Laws Customs
Extended limitation for wrongly exempted special additional duty sustained, while related interest and penalty were set aside.
October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
October 6, 2026   Case Laws Money Laundering
Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
October 6, 2026   Case Laws Money Laundering
Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
October 6, 2026   Case Laws Central Excise
Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
October 6, 2026   Case Laws Indian Laws
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
October 5, 2026   Circulars DGFT
Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.

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Home › Highlights › Income Tax › 2023 › February, 2023 › This
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Income Tax

Reopening of assessment u/s 147 - filing of objections to the...

Court: Unreasonable to Demand 24-Hour Response After Adjournment Request Silence in Section 147 Assessment Reopening Process.

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Income Tax February 7, 2023 Case Laws HC
Reopening of assessment u/s 147 - filing of objections to the issuance of notice u/s 148A - The day on which the request is made for adjournment either needs approval or rejection, however, once having kept silence and many days to have passed, it cannot suddenly choose to insist on answering within 24 hours as the other-side would also not be wrong in presuming that such a request is already acceded to - HC
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