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    April 24, 2026   Case Laws GST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
    April 24, 2026   Case Laws GST
    Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
    April 24, 2026   Case Laws Income Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
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    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
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    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
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    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
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    April 24, 2026   Case Laws Income Tax
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    April 24, 2026   Case Laws Income Tax
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    April 24, 2026   Case Laws Income Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case Laws Customs
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
    April 24, 2026   Case Laws Customs
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April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
April 24, 2026   Case Laws Income Tax
Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
April 24, 2026   Case Laws Income Tax
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
April 24, 2026   Case Laws Income Tax
Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
April 24, 2026   Case Laws Income Tax
Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
April 24, 2026   Case Laws Income Tax
Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
April 24, 2026   Case Laws Income Tax
Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
April 24, 2026   Case Laws Customs
Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
April 24, 2026   Case Laws Customs
Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.

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Customs

Recovery of Duty Drawback - realization of sale proceeds in...

Delay in Duty Drawback Recovery Deemed Procedural Lapse; Appellant's Claim Rightfully Allowed.

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Customs November 3, 2023 Case Laws AT
Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT
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Acts Income Tax
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