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    July 10, 2026   Case Laws Income Tax
    Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
    July 10, 2026   Case Laws Income Tax
    Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
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    July 10, 2026   Case Laws Income Tax
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    July 10, 2026   Case Laws SEBI
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    July 10, 2026   Case Laws Service Tax
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July 10, 2026   Case Laws Income Tax
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's report.
July 10, 2026   Case Laws Income Tax
Section 179 director liability requires foundational facts and a reasonable opportunity before corporate veil can be lifted.
July 10, 2026   Case Laws Income Tax
Change of opinion bars reassessment where a deduction claim was already scrutinised and accepted on the same material.
July 10, 2026   Case Laws Income Tax
Deemed reassessment notices and surviving limitation period rendered later notices invalid for want of jurisdiction
July 10, 2026   Case Laws Income Tax
Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
July 10, 2026   Case Laws Income Tax
Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
July 10, 2026   Case Laws Income Tax
Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
July 10, 2026   Case Laws Income Tax
Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
July 10, 2026   Case Laws Income Tax
Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
July 10, 2026   Case Laws Income Tax
Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
July 10, 2026   Case Laws Income Tax
Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
July 10, 2026   Case Laws Income Tax
Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
July 10, 2026   Case Laws Income Tax
Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
July 10, 2026   Case Laws Income Tax
Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
July 10, 2026   Case Laws Customs
Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
July 10, 2026   Case Laws Customs
Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
July 10, 2026   Case Laws Companies Law
SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
July 10, 2026   Case Laws SEBI
Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
July 10, 2026   Case Laws Service Tax
Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
July 10, 2026   Case Laws Service Tax
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.

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GST

Classification of goods - Crackle - The AAAR held that, the...

"Crackle" Classified as Sugar-Boiled Confectionery Under Tariff Heading 1704, Correcting Schedule Misstatement.

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GST February 22, 2024 Case Laws AAAR
Classification of goods - Crackle - The AAAR held that, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours, should be classified under the Tariff Heading 1704 enumerated at Serial Number 32AA of Schedule -II (wrongly mentioned as Schedule-III) of Notification No. 01/2017-CT(Rate) as a Sugar Boiled Confectionery.
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Acts Income Tax
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