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    May 20, 2026   Case Laws GST
    Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
    May 20, 2026   Case Laws Income Tax
    Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
    May 20, 2026   Case Laws Income Tax
    Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
    May 20, 2026   Case Laws Income Tax
    Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
    May 20, 2026   Case Laws Income Tax
    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
    May 20, 2026   Case Laws Income Tax
    Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
    May 20, 2026   Case Laws Income Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case Laws Income Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case Laws Income Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
    May 20, 2026   Case Laws Customs
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case Laws Customs
    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
    May 20, 2026   Case Laws Customs
    Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
    May 20, 2026   Case Laws Customs
    Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
    May 20, 2026   Case Laws Customs
    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    May 20, 2026   Case Laws Customs
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    May 20, 2026   Case Laws IBC
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
    May 20, 2026   Case Laws IBC
    Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
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May 20, 2026   Case Laws GST
Advance ruling jurisdiction is limited to applicant's own supplies, and prior adjudication barred reconsideration of related taxability issues.
May 20, 2026   Case Laws Income Tax
Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
May 20, 2026   Case Laws Income Tax
Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
May 20, 2026   Case Laws Income Tax
Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
May 20, 2026   Case Laws Income Tax
Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
May 20, 2026   Case Laws Income Tax
Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
May 20, 2026   Case Laws Income Tax
Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
May 20, 2026   Case Laws Income Tax
Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
May 20, 2026   Case Laws Income Tax
Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
May 20, 2026   Case Laws Income Tax
Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
May 20, 2026   Case Laws Income Tax
Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
May 20, 2026   Case Laws Income Tax
Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.
May 20, 2026   Case Laws Customs
Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
May 20, 2026   Case Laws Customs
SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
May 20, 2026   Case Laws Customs
Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
May 20, 2026   Case Laws Customs
Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
May 20, 2026   Case Laws Customs
Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
May 20, 2026   Case Laws Customs
Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
May 20, 2026   Case Laws IBC
Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
May 20, 2026   Case Laws IBC
Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.

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Central Excise

Refund of unutilized CENVAT Credit - The Department has not...

Refund of Unutilized CENVAT Credit Cannot Be Denied if No Objections Were Raised During Availing and Utilization.

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Central Excise September 14, 2023 Case Laws AT
Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the time of availing and utilizing the credit, the objection regarding the eligibility of credit cannot be raised at the time of filing of the refund claim, to deny the refund claim. - AT
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Acts Income Tax
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