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    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case Laws Income Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case Laws Income Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case Laws Customs
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case Laws Customs
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case Laws Customs
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
    August 11, 2026   Case Laws Customs
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case Laws Customs
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case Laws IBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case Laws Service Tax
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    August 11, 2026   Case Laws Service Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
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August 11, 2026   Case Laws Income Tax
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
August 11, 2026   Case Laws Income Tax
Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
August 11, 2026   Case Laws Income Tax
Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
August 11, 2026   Case Laws Income Tax
Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
August 11, 2026   Case Laws Income Tax
ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
August 11, 2026   Case Laws Income Tax
Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
August 11, 2026   Case Laws Income Tax
Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
August 11, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
August 11, 2026   Case Laws Income Tax
Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
August 11, 2026   Case Laws Income Tax
Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
August 11, 2026   Case Laws Customs
Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
August 11, 2026   Case Laws Customs
Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
August 11, 2026   Case Laws Customs
SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
August 11, 2026   Case Laws Customs
Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
August 11, 2026   Case Laws Customs
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
August 11, 2026   Case Laws Customs
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
August 11, 2026   Case Laws Customs
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
August 11, 2026   Case Laws IBC
Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
August 11, 2026   Case Laws Service Tax
Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
August 11, 2026   Case Laws Service Tax
CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.

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Income Tax

Validity of Adjusting Disputed Tax Demand Against Refunds...

Court Rules Against Adjusting Tax Demands Without Addressing Stay Applications, Citing Fairness and Procedure Violations.

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Income Tax March 18, 2024 Case Laws HC
Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that the respondents erred by adjusting the demand without attending to the stay application. It was highlighted that such adjustments cannot proceed without proper consideration of the application for stay, and doing so is deemed arbitrary and in violation of the principles of fairness and legal procedure.
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Acts Income Tax
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