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    May 19, 2026   Case Laws Money Laundering
    Non-speaking order in money-laundering attachment proceedings cannot justify continued freezing without independent findings.
    May 19, 2026   Case Laws Indian Laws
    Signed order prevails over dictated draft; post-disposal application rejected as disguised review and abuse of process.
    May 18, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nut under amended notification.
    May 18, 2026   Notifications Central Excise
    Special additional excise duty on aviation turbine fuel for exports revised under an amended central excise notification.
    May 18, 2026   Notifications Central Excise
    Export duty on petrol and diesel revised by amendment to the special additional excise duty notification.
    May 18, 2026   Circulars GST
    GSTAT portal scrutiny guidelines extended, clarifying required appeal documents, certification, and Revenue filing requirements.
    May 18, 2026   Circulars GST - States
    Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
    May 18, 2026   Circulars SEBI
    SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
    May 18, 2026   Case Laws GST
    Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
    May 18, 2026   Case Laws GST
    Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
    May 18, 2026   Case Laws GST
    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
    May 18, 2026   Case Laws GST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
    May 18, 2026   Case Laws GST
    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
    May 18, 2026   Case Laws Income Tax
    Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
    May 18, 2026   Case Laws Income Tax
    Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
    May 18, 2026   Case Laws Income Tax
    Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
    May 18, 2026   Case Laws Income Tax
    Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
    May 18, 2026   Case Laws Income Tax
    Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
    May 18, 2026   Case Laws Income Tax
    Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
    May 18, 2026   Case Laws Income Tax
    Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
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May 19, 2026   Case Laws Money Laundering
Non-speaking order in money-laundering attachment proceedings cannot justify continued freezing without independent findings.
May 19, 2026   Case Laws Indian Laws
Signed order prevails over dictated draft; post-disposal application rejected as disguised review and abuse of process.
May 18, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nut under amended notification.
May 18, 2026   Notifications Central Excise
Special additional excise duty on aviation turbine fuel for exports revised under an amended central excise notification.
May 18, 2026   Notifications Central Excise
Export duty on petrol and diesel revised by amendment to the special additional excise duty notification.
May 18, 2026   Circulars GST
GSTAT portal scrutiny guidelines extended, clarifying required appeal documents, certification, and Revenue filing requirements.
May 18, 2026   Circulars GST - States
Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
May 18, 2026   Circulars SEBI
SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
May 18, 2026   Case Laws GST
Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
May 18, 2026   Case Laws GST
Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
May 18, 2026   Case Laws GST
Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
May 18, 2026   Case Laws GST
Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
May 18, 2026   Case Laws GST
Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
May 18, 2026   Case Laws Income Tax
Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
May 18, 2026   Case Laws Income Tax
Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
May 18, 2026   Case Laws Income Tax
Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
May 18, 2026   Case Laws Income Tax
Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
May 18, 2026   Case Laws Income Tax
Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
May 18, 2026   Case Laws Income Tax
Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
May 18, 2026   Case Laws Income Tax
Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.

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Income Tax

Addition u/s 50C v/s 45(3) - Capital contribution in the...

Land Transfer in Partnerships: Section 45(3) Governs Tax Valuation Over Section 50C for Capital Contributions. (3.

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Income Tax August 26, 2023 Case Laws AT
Addition u/s 50C v/s 45(3) - Capital contribution in the partnership firm by way of transfer of Land (capital assets) by the partner - the consideration in the hand of the partner (present assessee) shall be determined as per the provision of section 45(3) of the Act and not as per the provisions of section 50C. - AT
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