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    August 17, 2026   Case Laws GST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
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    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
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    Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
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    Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
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    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
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    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
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    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case Laws Income Tax
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    August 17, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
    August 17, 2026   Case Laws Income Tax
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    August 17, 2026   Case Laws Income Tax
    Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case Laws Income Tax
    Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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August 17, 2026   Case Laws GST
Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
August 17, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
August 17, 2026   Case Laws GST
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collection rules.
August 17, 2026   Case Laws GST
Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
August 17, 2026   Case Laws GST
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.
August 17, 2026   Case Laws Income Tax
Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
August 17, 2026   Case Laws Income Tax
Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
August 17, 2026   Case Laws Income Tax
Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
August 17, 2026   Case Laws Income Tax
Direct nexus of borrowings to investments limits dividend-income interest deductions, while notional income on business security deposits is excluded.
August 17, 2026   Case Laws Income Tax
Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing facts.
August 17, 2026   Case Laws Income Tax
Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
August 17, 2026   Case Laws Income Tax
Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
August 17, 2026   Case Laws Income Tax
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking methods.
August 17, 2026   Case Laws Income Tax
Profit attribution beyond arm's length remuneration applies where a dependent agency performs functions omitted from the transfer-pricing analysis.
August 17, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is established.
August 17, 2026   Case Laws Income Tax
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries.
August 17, 2026   Case Laws Income Tax
Related-party advances by charitable trusts cannot justify exemption denial without evidence of private benefit or non-arm's-length dealing.
August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.

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Income Tax

Validity of reassessment u/s 147 - If the AO had only verified...

Reassessment Notice Quashed: Officer Failed to Verify Taxpayer's Portal Before Issuing Notice Under Income Tax Act.

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Income Tax November 8, 2023 Case Laws HC
Validity of reassessment u/s 147 - If the AO had only verified in the portal of assessee before initiating proceedings, particularly when he had the PAN number with him, AO would have realized that not only Petitioner has filed the Return of Income, but also the return has been processed and an order dated 26th February 2020 u/s 143(1) of the Act had been passed. Therefore, the notice that was issued under Section 148A(b) of the Act also has to be quashed and set aside. - HC
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