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    August 17, 2026   Case Laws GST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
    August 17, 2026   Case Laws Income Tax
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    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
    August 17, 2026   Case Laws Income Tax
    Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
    August 17, 2026   Case Laws Income Tax
    Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
    August 17, 2026   Case Laws Customs
    Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties ar...
    August 17, 2026   Case Laws Customs
    Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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August 17, 2026   Case Laws GST
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.
August 17, 2026   Case Laws Income Tax
Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
August 17, 2026   Case Laws Income Tax
Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
August 17, 2026   Case Laws Income Tax
Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
August 17, 2026   Case Laws Income Tax
Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
August 17, 2026   Case Laws Income Tax
Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing facts.
August 17, 2026   Case Laws Income Tax
Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
August 17, 2026   Case Laws Income Tax
Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
August 17, 2026   Case Laws Income Tax
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
August 17, 2026   Case Laws Income Tax
Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
August 17, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
August 17, 2026   Case Laws Income Tax
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
August 17, 2026   Case Laws Income Tax
Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.

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VAT and Sales Tax

Jurisdiction of Lok Ayukta - Rejection of option for settling...

Lok Ayukta lacks jurisdiction over sales tax arrears settlement rejections; statutory remedies must be pursued first.

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VAT and Sales Tax April 8, 2023 Case Laws HC
Jurisdiction of Lok Ayukta - Rejection of option for settling arrears of sales tax under the Amnesty Scheme - If orders passed by quasi-judicial functionaries exercising powers under a statute are for any reason untenable in law, resort must be had to the remedies under the statute and the complainants cannot bypass the procedure and approach the Lok Ayukta. - HC
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Acts Income Tax
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