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    March 21, 2026   Case Laws Customs
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case Laws GST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case Laws GST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case Laws GST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case Laws GST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case Laws GST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case Laws Income Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
    March 21, 2026   Case Laws Income Tax
    Mandatory time limit under Section 144C(13) invalidates assessments made after the prescribed period, rendering draft demand unenforceable.
    March 21, 2026   Case Laws Income Tax
    Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
    March 21, 2026   Case Laws Income Tax
    Benefit to Specified Persons must be proven; higher margins alone do not show diversion and consistency prevails.
    March 21, 2026   Case Laws Income Tax
    Double taxation prevention: capital gains not re-taxed in earlier year if same consideration was already taxed later.
    March 21, 2026   Case Laws Income Tax
    Expense apportionment: matching recovery treated as business income negates disallowance, Tribunal deleted additions for power fuel and maintenance
    March 21, 2026   Case Laws Income Tax
    Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
    March 21, 2026   Case Laws Income Tax
    Transfer Pricing on intra-group steam: adjustment deleted; REC treated as capital receipts; enhanced deduction remitted for verification.
    March 21, 2026   Case Laws Income Tax
    Deemed nullity of income declaration permits addition as unexplained investment, but tax on that addition computed at 30% not 60%.
    March 21, 2026   Case Laws Income Tax
    Natural justice breach: denial of cross-examination on third-party seized material led to deletion of additions under s.69B.
    March 21, 2026   Case Laws Income Tax
    Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
    March 21, 2026   Case Laws Income Tax
    Working partner remuneration limits upheld where deed adopts statutory book profit definition; payments within statutory limits allowed.
    March 21, 2026   Case Laws Income Tax
    Exemption for Urban Local Body affirmed where Revenue dropped reassessment and assessed income was deleted accordingly.
    March 21, 2026   Case Laws Income Tax
    Agricultural land classification: land beyond municipal limits is not a capital asset; reassessment vitiated by lack of natural justice.
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March 21, 2026   Case Laws Customs
Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
March 21, 2026   Case Laws GST
Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
March 21, 2026   Case Laws GST
Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
March 21, 2026   Case Laws GST
Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
March 21, 2026   Case Laws GST
Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
March 21, 2026   Case Laws GST
Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
March 21, 2026   Case Laws Income Tax
Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
March 21, 2026   Case Laws Income Tax
Mandatory time limit under Section 144C(13) invalidates assessments made after the prescribed period, rendering draft demand unenforceable.
March 21, 2026   Case Laws Income Tax
Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as a valid return.
March 21, 2026   Case Laws Income Tax
Benefit to Specified Persons must be proven; higher margins alone do not show diversion and consistency prevails.
March 21, 2026   Case Laws Income Tax
Double taxation prevention: capital gains not re-taxed in earlier year if same consideration was already taxed later.
March 21, 2026   Case Laws Income Tax
Expense apportionment: matching recovery treated as business income negates disallowance, Tribunal deleted additions for power fuel and maintenance
March 21, 2026   Case Laws Income Tax
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh assessment.
March 21, 2026   Case Laws Income Tax
Transfer Pricing on intra-group steam: adjustment deleted; REC treated as capital receipts; enhanced deduction remitted for verification.
March 21, 2026   Case Laws Income Tax
Deemed nullity of income declaration permits addition as unexplained investment, but tax on that addition computed at 30% not 60%.
March 21, 2026   Case Laws Income Tax
Natural justice breach: denial of cross-examination on third-party seized material led to deletion of additions under s.69B.
March 21, 2026   Case Laws Income Tax
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification.
March 21, 2026   Case Laws Income Tax
Working partner remuneration limits upheld where deed adopts statutory book profit definition; payments within statutory limits allowed.
March 21, 2026   Case Laws Income Tax
Exemption for Urban Local Body affirmed where Revenue dropped reassessment and assessed income was deleted accordingly.
March 21, 2026   Case Laws Income Tax
Agricultural land classification: land beyond municipal limits is not a capital asset; reassessment vitiated by lack of natural justice.

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Customs

Confiscation - redemption fine - penalty - Misdeclaration of...

Confiscation of Imported Goods for Misdeclaration of Quantity and Value u/ss 111(l) and 111(m); Penalties Imposed.

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Customs July 25, 2023 Case Laws AT
Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill of entry and, therefore, they were liable to confiscation under section 111(l). The imported goods also did not correspond in value and, therefore, were also liable for confiscation under section 111(m). - AT
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