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    February 27, 2026   Case Laws GST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case Laws GST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case Laws GST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case Laws GST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
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February 27, 2026   Case Laws GST
Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
February 27, 2026   Case Laws GST
Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
February 27, 2026   Case Laws GST
Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
February 27, 2026   Case Laws GST
Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
February 27, 2026   Case Laws GST
Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
February 27, 2026   Case Laws GST
Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
February 27, 2026   Case Laws GST
Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
February 27, 2026   Case Laws GST
Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
February 27, 2026   Case Laws Income Tax
Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
February 27, 2026   Case Laws Income Tax
Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
February 27, 2026   Case Laws Income Tax
Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
February 27, 2026   Case Laws Income Tax
Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
February 27, 2026   Case Laws Income Tax
Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
February 27, 2026   Case Laws Income Tax
Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
February 27, 2026   Case Laws Income Tax
Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
February 27, 2026   Case Laws Income Tax
Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
February 27, 2026   Case Laws Income Tax
Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
February 27, 2026   Case Laws Income Tax
Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
February 27, 2026   Case Laws Income Tax
Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
February 27, 2026   Case Laws Benami Property
Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.

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Income Tax

TDS on Winnings from online games - Guidelines for removal of...

New Guidelines Clarify TDS on Online Game Winnings u/s 194BA of Income-tax Act, 1961 for Easier Compliance.

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Income Tax May 24, 2023 Circulars
TDS on Winnings from online games - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 - Circular
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Acts Income Tax
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