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    October 6, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing recharacterisation as equity without the GAAR procedure.
    October 6, 2026   Case Laws Income Tax
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    Rule 138B authorisation and alternative appellate remedies limited the writ challenge to confiscation proceedings involving scrap-goods transport.
    October 6, 2026   Case Laws GST
    Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
    October 6, 2026   Case Laws GST
    Writ jurisdiction over CGST penalties requires a clear natural-justice breach; record-dependent challenges belong in statutory appeal.
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    Anticipatory bail under GST requires a communicated arrest-authorisation order; summons alone make a pre-arrest petition premature.
    October 6, 2026   Case Laws GST
    Proof of statutory breach limits strict-liability transit penalties where consignee-address errors are bona fide and goods match documents.
    October 6, 2026   Case Laws GST
    Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.
    October 6, 2026   Case Laws GST
    Electronic Cash Ledger balances do not discharge GST return liabilities until debit, sustaining interest on delayed return filing.
    October 6, 2026   Case Laws Income Tax
    Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
    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
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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 6, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing recharacterisation as equity without the GAAR procedure.
October 6, 2026   Case Laws Income Tax
Reciprocal plot exchanges: Consideration in kind prevents section 43CA valuation addition where no stamp-duty shortfall exists.
October 6, 2026   Case Laws Customs
Project-import contract registration before importation determines Heading 98.01 eligibility, while Section 18A permits qualifying post-clearance Bill revisions.
October 6, 2026   Case Laws IBC
Clean slate protection prevents enforcement of pre-CIRP export obligations through Denied Entry List restrictions after resolution approval.
October 6, 2026   Case Laws IBC
Resolution-plan feasibility fails where SEZ land conversion lacks consent and the Information Memorandum conceals regulatory uncertainty.
October 6, 2026   Case Laws GST
GST limitation turns on issuance of substantive notices and orders, not later electronic DRC summaries, preserving appellate review.
October 6, 2026   Case Laws GST
Rule 138B authorisation and alternative appellate remedies limited the writ challenge to confiscation proceedings involving scrap-goods transport.
October 6, 2026   Case Laws GST
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate review.
October 6, 2026   Case Laws GST
Writ jurisdiction over CGST penalties requires a clear natural-justice breach; record-dependent challenges belong in statutory appeal.
October 6, 2026   Case Laws GST
Anticipatory bail under GST requires a communicated arrest-authorisation order; summons alone make a pre-arrest petition premature.
October 6, 2026   Case Laws GST
Proof of statutory breach limits strict-liability transit penalties where consignee-address errors are bona fide and goods match documents.
October 6, 2026   Case Laws GST
Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.
October 6, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST return liabilities until debit, sustaining interest on delayed return filing.
October 6, 2026   Case Laws Income Tax
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the request.
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.

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Income Tax

Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit...

Assessee Denied Deductions u/s 80-IB for Duty Drawback and DEPB; Income Taxable u/s 28(iiid) and (iiie.

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Income Tax April 12, 2023 Case Laws SC
Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB as such income cannot be said to be an income “derived from” industrial undertaking and even otherwise as per Section 28(iiid) and (iiie), such an income is chargeable to tax. - SC
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