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    August 18, 2026   Case Laws GST
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    August 18, 2026   Case Laws GST
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    August 18, 2026   Case Laws GST
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    August 18, 2026   Case Laws GST
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...
    August 18, 2026   Case Laws GST
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    August 18, 2026   Case Laws GST
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    August 18, 2026   Case Laws Income Tax
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    August 18, 2026   Case Laws Income Tax
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
    August 18, 2026   Case Laws Income Tax
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    August 18, 2026   Case Laws Income Tax
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    August 18, 2026   Case Laws Income Tax
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    August 18, 2026   Case Laws Income Tax
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    August 18, 2026   Case Laws Income Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case Laws Income Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case Laws Income Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case Laws Income Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case Laws Income Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case Laws Income Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case Laws Income Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
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August 18, 2026   Case Laws GST
Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
August 18, 2026   Case Laws GST
Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
August 18, 2026   Case Laws GST
Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
August 18, 2026   Case Laws GST
GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering rules.
August 18, 2026   Case Laws GST
GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
August 18, 2026   Case Laws GST
Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
August 18, 2026   Case Laws Income Tax
Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
August 18, 2026   Case Laws Income Tax
Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business profitability.
August 18, 2026   Case Laws Income Tax
Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
August 18, 2026   Case Laws Income Tax
Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
August 18, 2026   Case Laws Income Tax
Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
August 18, 2026   Case Laws Income Tax
TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
August 18, 2026   Case Laws Income Tax
Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
August 18, 2026   Case Laws Income Tax
Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
August 18, 2026   Case Laws Income Tax
Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
August 18, 2026   Case Laws Income Tax
Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
August 18, 2026   Case Laws Income Tax
Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
August 18, 2026   Case Laws Income Tax
Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
August 18, 2026   Case Laws Income Tax
Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
August 18, 2026   Case Laws Income Tax
Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business purpose are established.

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Income Tax

Power of CIT for enhancement u/s 251 - those items, which were...

CIT Cannot Enhance Assessments by Adding New Items u/s 251; Must Use Sections 148 or 263 Instead.

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Income Tax April 8, 2023 Case Laws AT
Power of CIT for enhancement u/s 251 - those items, which were not part of the ROI, Assessment proceedings or Assessment order, cannot be considered by the ld CIT (A) for enhancement. Right course would have been to intimate ld AO to issue notice u/s 148 of the Act or to propose revision u/s 263 of the Act. - AT
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