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    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case Laws GST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case Laws GST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case Laws Income Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    August 21, 2026   Case Laws Income Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case Laws Income Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case Laws Income Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case Laws Income Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case Laws Income Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case Laws Income Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
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August 21, 2026   Case Laws GST
Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
August 21, 2026   Case Laws GST
Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
August 21, 2026   Case Laws GST
Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
August 21, 2026   Case Laws GST
Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
August 21, 2026   Case Laws GST
Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
August 21, 2026   Case Laws GST
Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
August 21, 2026   Case Laws GST
Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
August 21, 2026   Case Laws GST
Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
August 21, 2026   Case Laws Income Tax
Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevails.
August 21, 2026   Case Laws Income Tax
Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
August 21, 2026   Case Laws Income Tax
Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
August 21, 2026   Case Laws Income Tax
Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
August 21, 2026   Case Laws Income Tax
Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
August 21, 2026   Case Laws Income Tax
Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
August 21, 2026   Case Laws Income Tax
Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
August 21, 2026   Case Laws Income Tax
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered summons.
August 21, 2026   Case Laws Income Tax
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified
August 21, 2026   Case Laws Income Tax
Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
August 21, 2026   Case Laws Income Tax
Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
August 21, 2026   Case Laws Income Tax
Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.

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Income Tax

Penalty u/s 271AA - failure of the assessee to report the...

Penalty Imposed Under Wrong Section 271AA for Unreported Transactions; Section 271G Penalty Not Pursued by AO.

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Income Tax April 18, 2023 Case Laws HC
Penalty u/s 271AA - failure of the assessee to report the intentional transactions - As seen that the AO wrongly applied the amended Section 271AA which is effective from the assessment year 2012-13. That apart, for the delay in furnishing an information, the same could be covered under Section 271G of the Act. However, the AO dropped the proposal to impose penalty under Section 271G of the Act. - HC
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Acts Income Tax
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