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    June 8, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case Laws GST
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    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
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June 8, 2026   Case Laws GST
Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
June 8, 2026   Case Laws GST
GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
June 8, 2026   Case Laws GST
Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
June 8, 2026   Case Laws GST
Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
June 8, 2026   Case Laws GST
Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
June 8, 2026   Case Laws GST
GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
June 8, 2026   Case Laws GST
Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
June 8, 2026   Case Laws Income Tax
Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
June 8, 2026   Case Laws Income Tax
Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
June 8, 2026   Case Laws Income Tax
Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
June 8, 2026   Case Laws Income Tax
Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
June 8, 2026   Case Laws Income Tax
Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
June 8, 2026   Case Laws Income Tax
Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
June 8, 2026   Case Laws Income Tax
Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
June 8, 2026   Case Laws Customs
E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
June 8, 2026   Case Laws Customs
Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
June 8, 2026   Case Laws Customs
Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
June 8, 2026   Case Laws Customs
Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
June 8, 2026   Case Laws Customs
Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
June 8, 2026   Case Laws Customs
Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.

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Central Excise

Classification of goods - Loader fitted in the tractor supplied...

Loader on Tractor Classified as Accessory Under Chapter 8708; Revenue's Appeal Dismissed by Adjudicating Authority.

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Central Excise October 11, 2023 Case Laws AT
Classification of goods - Loader fitted in the tractor supplied by the customer - Adjudicating Authority has considered all the parameters, considered the photographs, physical aspect of the product, use of the product namely tractor to arrive at the conclusion that loader being accessory of the tractor, is correctly classifiable under Chapter heading 8708 - Revenue appeal dismissed - AT
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Acts Income Tax
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