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May 29, 2026   Circulars Customs
Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
May 29, 2026   Case Laws GST
GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
May 29, 2026   Case Laws GST
Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
May 29, 2026   Case Laws GST
Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
May 29, 2026   Case Laws GST
Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
May 29, 2026   Case Laws GST
Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
May 29, 2026   Case Laws GST
Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
May 29, 2026   Case Laws GST
Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
May 29, 2026   Case Laws Income Tax
Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
May 29, 2026   Case Laws Income Tax
Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
May 29, 2026   Case Laws Income Tax
Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
May 29, 2026   Case Laws Income Tax
Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.

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Service Tax

Ropeway services - By providing the facility of transportation...

Ropeway Transport Service Exempt from Service Tax as No Tour Operations Involved, Rules Court Decision.

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Service Tax February 16, 2013 Case Laws HC
Ropeway services - By providing the facility of transportation from Mansa Devi to Chandi Devi and vice versa, assessee did not carry out tour operation. - no service tax liability - HC
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Acts Income Tax
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