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    May 14, 2026   Case Laws GST
    Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
    May 14, 2026   Case Laws GST
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    May 14, 2026   Case Laws Income Tax
    Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
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    Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
    May 14, 2026   Case Laws Income Tax
    Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
    May 14, 2026   Case Laws Income Tax
    Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
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    Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
    May 14, 2026   Case Laws Income Tax
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    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
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    May 14, 2026   Case Laws Income Tax
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May 14, 2026   Case Laws GST
Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
May 14, 2026   Case Laws GST
Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
May 14, 2026   Case Laws Income Tax
Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
May 14, 2026   Case Laws Income Tax
Commercial expediency governs interest deduction where borrowed funds are used through a subsidiary for business purposes.
May 14, 2026   Case Laws Income Tax
Curative petition standards prevent reopening unless Rupa Ashok Hurra parameters are met; defective petitions were dismissed.
May 14, 2026   Case Laws Income Tax
Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.
May 14, 2026   Case Laws Income Tax
Natural justice in assessment requires full disclosure of departmental material before adverse findings can be made.
May 14, 2026   Case Laws Income Tax
Natural justice breach invalidated an assessment where relied-upon search material was not supplied to the assessee for rebuttal.
May 14, 2026   Case Laws Income Tax
Section 80P deduction upheld for credit co-operative society's bank interest earned on liquidity and operational deposits.
May 14, 2026   Case Laws Income Tax
Concessional corporate tax rate turns on prior-year turnover verification, with remand for examination of audited financials.
May 14, 2026   Case Laws Income Tax
Genuineness of political donation claim under section 80-GGC failed on surrounding facts, so deduction was denied.
May 14, 2026   Case Laws Income Tax
Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
May 14, 2026   Case Laws Income Tax
Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
May 14, 2026   Case Laws Income Tax
Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
May 14, 2026   Case Laws Income Tax
Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
May 14, 2026   Case Laws Income Tax
Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
May 14, 2026   Case Laws Income Tax
Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
May 14, 2026   Case Laws Income Tax
Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
May 14, 2026   Case Laws Income Tax
Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
May 14, 2026   Case Laws Income Tax
Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.

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Customs

Classification of goods intended to be imported - Compounded...

Compounded Rubber with Less Than 5 Parts Carbon Black Classified Under CTH 4005 1000 for Duty Exemption Benefit.

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Customs October 31, 2023 Case Laws AAR
Classification of goods intended to be imported - Compounded Rubber - Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1 merits classification under CTH 4005 1000 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip - compounded with carbon black or silica and is eligible for duty exemption benefit - AAR
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