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    May 11, 2026   Case Laws GST
    Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
    May 11, 2026   Case Laws GST
    Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
    May 11, 2026   Case Laws GST
    Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
    May 11, 2026   Case Laws Income Tax
    Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.
    May 11, 2026   Case Laws Income Tax
    Reassessment cannot rest on material already examined; reopening on the same interest income mismatch was quashed for lack of fresh information.
    May 11, 2026   Case Laws Income Tax
    Bona fide belief on capital gains treatment constituted reasonable cause, so audit penalty was deleted.
    May 11, 2026   Case Laws Income Tax
    Commercial expediency justified medical reimbursement to a key employee-director, making the company's expense deductible.
    May 11, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c): ITAT held time runs from the Assessing Officer's reference, quashing the penalty.
    May 11, 2026   Case Laws Income Tax
    Treaty-rate relief for dividend distribution tax and allowance of corporate club membership as business expenditure
    May 11, 2026   Case Laws Income Tax
    Depreciation on goodwill allowed where the amendment excluding goodwill was held prospective and inapplicable to the year in question.
    May 11, 2026   Case Laws Income Tax
    Binding interim judicial directions protected the assessee from TDS default and consequential interest on leave travel concession payments.
    May 11, 2026   Case Laws Income Tax
    Consequential penalty under section 271(1)(c) fails when the underlying quantum addition has already been deleted.
    May 11, 2026   Case Laws Income Tax
    Charitable exemption sustained where royalty and sponsorship receipts were held incidental to sports promotion, not business activity.
    May 11, 2026   Case Laws Income Tax
    Reassessment jurisdiction fails when the recorded reason is not sustained and a different disallowance is added instead.
    May 11, 2026   Case Laws Income Tax
    Forex loss on FCCBs treated as revenue, but delayed PF and ESI employee contributions remained disallowable.
    May 11, 2026   Case Laws Income Tax
    Revocable securitisation trust treatment upheld, with income taxable in beneficiaries' hands and not in the trust's own assessment.
    May 11, 2026   Case Laws Benami Property
    Benami transaction bar and retrospective procedural amendment upheld, with narrow fiduciary exception and succession disqualification applied.
    May 11, 2026   Case Laws Customs
    Self-assessed Bill of Entry finality bars late short-shipment claims and refund-based reopening of assessment.
    May 11, 2026   Case Laws Customs
    Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
    May 11, 2026   Case Laws Money Laundering
    ECIR under PML Act is not automatic on a predicate offence; enforcement satisfaction must be independently recorded.
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May 11, 2026   Case Laws GST
Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
May 11, 2026   Case Laws GST
Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
May 11, 2026   Case Laws GST
Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
May 11, 2026   Case Laws Income Tax
Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.
May 11, 2026   Case Laws Income Tax
Reassessment cannot rest on material already examined; reopening on the same interest income mismatch was quashed for lack of fresh information.
May 11, 2026   Case Laws Income Tax
Bona fide belief on capital gains treatment constituted reasonable cause, so audit penalty was deleted.
May 11, 2026   Case Laws Income Tax
Commercial expediency justified medical reimbursement to a key employee-director, making the company's expense deductible.
May 11, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c): ITAT held time runs from the Assessing Officer's reference, quashing the penalty.
May 11, 2026   Case Laws Income Tax
Treaty-rate relief for dividend distribution tax and allowance of corporate club membership as business expenditure
May 11, 2026   Case Laws Income Tax
Depreciation on goodwill allowed where the amendment excluding goodwill was held prospective and inapplicable to the year in question.
May 11, 2026   Case Laws Income Tax
Binding interim judicial directions protected the assessee from TDS default and consequential interest on leave travel concession payments.
May 11, 2026   Case Laws Income Tax
Consequential penalty under section 271(1)(c) fails when the underlying quantum addition has already been deleted.
May 11, 2026   Case Laws Income Tax
Charitable exemption sustained where royalty and sponsorship receipts were held incidental to sports promotion, not business activity.
May 11, 2026   Case Laws Income Tax
Reassessment jurisdiction fails when the recorded reason is not sustained and a different disallowance is added instead.
May 11, 2026   Case Laws Income Tax
Forex loss on FCCBs treated as revenue, but delayed PF and ESI employee contributions remained disallowable.
May 11, 2026   Case Laws Income Tax
Revocable securitisation trust treatment upheld, with income taxable in beneficiaries' hands and not in the trust's own assessment.
May 11, 2026   Case Laws Benami Property
Benami transaction bar and retrospective procedural amendment upheld, with narrow fiduciary exception and succession disqualification applied.
May 11, 2026   Case Laws Customs
Self-assessed Bill of Entry finality bars late short-shipment claims and refund-based reopening of assessment.
May 11, 2026   Case Laws Customs
Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
May 11, 2026   Case Laws Money Laundering
ECIR under PML Act is not automatic on a predicate offence; enforcement satisfaction must be independently recorded.

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Customs

Recovery of Export benefit of RoDTEP Scheme - exports of white...

Court Orders Processing of RoDTEP Export Benefits Claim for White Sugar Despite Missing Shipping Bill Declaration.

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Customs April 20, 2023 Case Laws HC
Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said period under FTP - Unable to claim in the shipping bill - The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. - Claim directed to be processed - HC
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Acts Income Tax
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