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    August 17, 2026   Case LawsGST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    August 17, 2026   Case LawsGST
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    August 17, 2026   Case LawsGST
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
    August 17, 2026   Case LawsGST
    Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
    August 17, 2026   Case LawsGST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
    August 17, 2026   Case LawsIncome Tax
    Bright Line Test cannot support transfer pricing adjustments for advertising, marketing and promotion expenses under the established legal position.
    August 17, 2026   Case LawsIncome Tax
    Constitutional immunity for State-controlled conservation bodies prevents income-tax assessment and invalidates bank-account attachment for recovery.
    August 17, 2026   Case LawsIncome Tax
    Reassessment after scrutiny fails where amended partnership deed and gold-pricing objections were not properly examined during original assessment.
    August 17, 2026   Case LawsIncome 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 LawsIncome Tax
    Goodwill depreciation and employee stock option reimbursement deductions sustained under consistent prior-year treatment and absent distinguishing fac...
    August 17, 2026   Case LawsIncome Tax
    Duplicate substantive additions cannot survive where seized-ledger amounts were already taxed in the acknowledged owner's hands.
    August 17, 2026   Case LawsIncome Tax
    Anonymous donations of registered trusts are taxed under the specific statutory regime, not as unexplained cash credits.
    August 17, 2026   Case LawsIncome Tax
    Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
    August 17, 2026   Case LawsIncome 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 LawsIncome 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 LawsIncome Tax
    Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
    August 17, 2026   Case LawsIncome 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 LawsIncome Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case LawsIncome Tax
    Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
    August 17, 2026   Case LawsIncome 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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      Home› Highlights › Income Tax › 2024 › February, 2024 › This
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      Income Tax

      Validity of notice proposing for Best Judgement assessment u/s...

      Court Grants Six Weeks for Filing ITR After Non-Compliance Due to Medical and Recovery Issues; Best Judgement to Follow if Missed.

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      Income TaxFebruary 13, 2024Case LawsHC
      Validity of notice proposing for Best Judgement assessment u/s 144 - Failure to file ITR in response to notice u/s 148 r.w.s. 142(1) due to medical reasons and recovery proceedings against the company under the provisions of SARFAESI Act - The High court granted the petitioner six weeks to file returns and submit required documents in response to the latest notice. Failure to comply would lead to finalizing the assessment under Section 144 of the Income Tax Act.
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