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    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    August 17, 2026   Case Laws GST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    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.
    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 collectio...
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    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 r...
    August 17, 2026   Case Laws Income Tax
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    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
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    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.
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    August 17, 2026   Case Laws Income Tax
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    August 17, 2026   Case Laws Income Tax
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    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
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August 17, 2026   Case Laws GST
GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
August 17, 2026   Case Laws GST
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
August 17, 2026   Case Laws GST
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
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.

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Home › Highlights › FEMA › 2024 › July, 2024 › This
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FEMA

Personal hearing notice issued to petitioner by Assistant...

Court Upholds Transfer of Rs.11.27 Crore Case to Additional Director, Validates Under FEMA Act Section 16(1.

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FEMA July 27, 2024 Case Laws HC
Personal hearing notice issued to petitioner by Assistant Director (SRO) directing appearance before Additional Director (adjudicating authority). Additional Director's jurisdiction enhanced by notification dated 27.09.2018. Case transferred from Special Director to Additional Director due to pecuniary limits. Court held notification prospective, pending cases transferable to appropriate authority. Transfer from Special Director to Additional Director valid as per FEMA provisions for cases between Rs.10-25 crores, petitioner's case involving Rs.11.27 crores. No writ entertainable against show cause notice unless issued by incompetent authority or malafides alleged. Court found transfer valid u/s 16(1), FEMA Act. Writ petitions dismissed.
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Acts Income Tax
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