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    June 4, 2026   Case Laws GST
    Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
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June 4, 2026   Case Laws GST
Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
June 4, 2026   Case Laws GST
GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
June 4, 2026   Case Laws Income Tax
Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.
June 4, 2026   Case Laws Income Tax
Section 53A cannot confer ownership for depreciation; writ challenge also failed on natural justice and was sent to appeal.
June 4, 2026   Case Laws Income Tax
Unexplained investment additions limited to estimated income where supporting records partly substantiate the source of funds
June 4, 2026   Case Laws Income Tax
Bank deposits as business turnover cannot be taxed again as unexplained income where presumptive profit was already offered.
June 4, 2026   Case Laws Income Tax
Transfer pricing benchmarking must follow segmental profitability and FAR-comparable exporters, with the statutory tolerance band applied.
June 4, 2026   Case Laws Income Tax
Capital gains computation must allow fair market value substitution and proper scrutiny of valuation claims before taxing sale proceeds.
June 4, 2026   Case Laws Income Tax
Household withdrawals, unexplained creditors, and freight TDS disallowance were each tested on evidence and sustained or deleted accordingly.
June 4, 2026   Case Laws Income Tax
Related-party slump loss and compensation receipts taxed as revenue while own-fund interest claims and section 14A relief were upheld
June 4, 2026   Case Laws Income Tax
Typographical error in employer TAN may be corrected to secure TDS credit where substantive entitlement exists.
June 4, 2026   Case Laws Income Tax
Cessation of liability under Section 41(1) fails where AOP funds are received personally and introduced as capital.
June 4, 2026   Case Laws Income Tax
Technical misdescription of deduction provision cannot defeat genuine donation relief where payment to an approved institution is otherwise eligible.
June 4, 2026   Case Laws Income Tax
Co-terminus appellate powers and mandatory reassessment notice govern remand and deletion of additions for lack of section 143(2) notice.
June 4, 2026   Case Laws Income Tax
Revenue-neutral timing of interest deduction under mercantile accounting defeats disallowance of genuine business expenditure.
June 4, 2026   Case Laws Income Tax
Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
June 4, 2026   Case Laws Income Tax
Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
June 4, 2026   Case Laws Income Tax
Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
June 4, 2026   Case Laws Benami Property
Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
June 4, 2026   Case Laws Benami Property
Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.

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Service Tax

The case involved appeals regarding the denial of CENVAT credit,...

CENVAT Credit Denial Overturned: CESTAT Rules Against Unjust Interest Demands and Penalties in Favor of Appellant.

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Service Tax March 19, 2024 Case Laws AT
The case involved appeals regarding the denial of CENVAT credit, invocation of extended period of limitation, demand of interest on capital goods CENVAT credit, denial of credit on certain items, and imposition of penalties. The CESTAT found in favor of the appellant on all counts, ruling that the denial of credit, demand of interest, and imposition of penalties were unjustified. The appeals were disposed of accordingly.
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Acts Income Tax
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