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    May 28, 2026   Case Laws GST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case Laws GST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case Laws GST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case Laws GST
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    May 28, 2026   Case Laws GST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case Laws GST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
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    May 28, 2026   Case Laws Income Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case Laws Income Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case Laws Income Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case Laws Income Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
    May 28, 2026   Case Laws Income Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case Laws Income Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
    May 28, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
    May 28, 2026   Case Laws Income Tax
    Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
    May 28, 2026   Case Laws Income Tax
    Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
    May 28, 2026   Case Laws Customs
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    May 28, 2026   Case Laws Customs
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case Laws Customs
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case Laws Customs
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May 28, 2026   Case Laws GST
Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
May 28, 2026   Case Laws GST
Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
May 28, 2026   Case Laws GST
Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
May 28, 2026   Case Laws GST
GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
May 28, 2026   Case Laws GST
Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
May 28, 2026   Case Laws GST
Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
May 28, 2026   Case Laws GST
GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
May 28, 2026   Case Laws Income Tax
Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
May 28, 2026   Case Laws Income Tax
Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
May 28, 2026   Case Laws Income Tax
Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
May 28, 2026   Case Laws Income Tax
Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expenses.
May 28, 2026   Case Laws Income Tax
Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
May 28, 2026   Case Laws Income Tax
TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
May 28, 2026   Case Laws Income Tax
Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
May 28, 2026   Case Laws Income Tax
Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
May 28, 2026   Case Laws Income Tax
Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
May 28, 2026   Case Laws Customs
Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
May 28, 2026   Case Laws Customs
Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
May 28, 2026   Case Laws Customs
Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
May 28, 2026   Case Laws Customs
Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.

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Companies Law

Infringement of trademark - Domain name www.tatainfotech.in -...

High Court Rules on Trademark Infringement: Defendant Registered www.tatainfotech.in in Bad Faith to Sell to Plaintiffs.

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Companies Law March 26, 2013 Case Laws HC
Infringement of trademark - Domain name www.tatainfotech.in - defendant got the impugned domain name registered deliberately in bad faith, in the hope of being able to sell the domain name to the plaintiffs - HC
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Acts Income Tax
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