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    May 30, 2026   Case Laws GST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
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    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
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    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
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    May 30, 2026   Case Laws Customs
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May 30, 2026   Case Laws GST
Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
May 30, 2026   Case Laws GST
GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
May 30, 2026   Case Laws GST
Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
May 30, 2026   Case Laws GST
Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
May 30, 2026   Case Laws Income Tax
Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
May 30, 2026   Case Laws Income Tax
Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
May 30, 2026   Case Laws Income Tax
Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
May 30, 2026   Case Laws Income Tax
Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
May 30, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
May 30, 2026   Case Laws Income Tax
Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
May 30, 2026   Case Laws Income Tax
Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
May 30, 2026   Case Laws Income Tax
Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
May 30, 2026   Case Laws Income Tax
Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
May 30, 2026   Case Laws Income Tax
Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
May 30, 2026   Case Laws Income Tax
Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
May 30, 2026   Case Laws Customs
Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
May 30, 2026   Case Laws Customs
User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
May 30, 2026   Case Laws Customs
Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.

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Income Tax

Bogus loans u/s 68 - unsecured loans from the three loan...

ITAT Upholds CIT(A) Decision: Taxpayer Provided Sufficient Info on Unsecured Loans; AO Failed to Investigate Further.

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Income Tax June 13, 2023 Case Laws AT
Bogus loans u/s 68 - unsecured loans from the three loan creditors and interest on loans - reliance on third party statement - The ITAT upheld the CIT(A)'s order, stating that the assessee had discharged its burden by submitting the requisite information, and the onus lies on the AO to make enquiries. The AO failed to make further enquiries and relied on the statement recorded, which was retracted subsequently. - AT
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Acts Income Tax
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