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    May 25, 2026   Case Laws Income Tax
    Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
    May 25, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
    May 25, 2026   Case Laws Income Tax
    Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
    May 25, 2026   Case Laws Income Tax
    Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
    May 25, 2026   Case Laws Income Tax
    Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
    May 25, 2026   Case Laws Customs
    Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.
    May 25, 2026   Case Laws GST
    Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
    May 25, 2026   Case Laws GST
    GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
    May 25, 2026   Case Laws GST
    Exemption for cotton seed oil cake used as cattle feed upheld; GST demand quashed and refund directed.
    May 25, 2026   Case Laws GST
    Rule 86A time limit ends electronic credit ledger blocking after one year, requiring immediate unblocking.
    May 25, 2026   Case Laws GST
    Alternative modes of service under GST law: tribunal required portal, email, and speed post service to ensure notice reached respondents.
    May 25, 2026   Case Laws Income Tax
    Interest provision and General Body Meeting expenses: award set aside, liability fell away, but statutory meeting costs remained deductible.
    May 25, 2026   Case Laws Income Tax
    Limitation for scrutiny notices to amalgamated companies remains strict; prior observations did not create jurisdiction for fresh assessment.
    May 25, 2026   Case Laws Income Tax
    Direct nexus test for interest deduction fails where borrowed funds were used for share and property investments.
    May 25, 2026   Case Laws Income Tax
    Curative 10% stamp duty tolerance band applies retrospectively, blocking section 56 deeming addition on marginal valuation difference.
    May 25, 2026   Case Laws Income Tax
    Third-party search material cannot support a regular assessment under section 143(3) without reassessment procedure and approval.
    May 25, 2026   Case Laws Income Tax
    Co-operative society deduction on interest from co-operative banks upheld under section 80P(2)(d), with section 80P(4) limited in effect.
    May 25, 2026   Case Laws Income Tax
    Section 54 deduction for under-construction flat upheld where allotment and timely payment showed sufficient investment in a residential house.
    May 25, 2026   Case Laws Income Tax
    Bona fide legal claim cannot support misreporting penalty where facts were fully disclosed and quantum appeal was not filed.
    May 25, 2026   Case Laws Income Tax
    Safe harbour tolerance under Section 43CA applies to DVO valuation after substitution of stamp duty value, deleting the addition.
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May 25, 2026   Case Laws Income Tax
Amended reassessment limitation bars belated section 148 notice where statutory threshold for extended jurisdiction is not shown.
May 25, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails where disclosed claims were disallowed in an unabated year without incriminating material.
May 25, 2026   Case Laws Income Tax
Natural justice in assessment requires confrontation of all adverse material before disallowing exempt share capital gains.
May 25, 2026   Case Laws Income Tax
Bogus purchase disallowance remanded where deduction was not claimed; 50% labour charge disallowance sustained for lack of proof.
May 25, 2026   Case Laws Income Tax
Search penalty on undisclosed cash upheld, but restricted to 30% under the residuary penalty provision.
May 25, 2026   Case Laws Customs
Export obligation discharge certificates defeated duty demand, while diversion allegations, untested statements and extended limitation also failed.
May 25, 2026   Case Laws GST
Effective notice under GST requires more than portal-only service after registration cancellation; adverse orders were quashed.
May 25, 2026   Case Laws GST
GST registration cancellation requires precise notice and a reasoned order; non-speaking cancellation was quashed for natural justice breach.
May 25, 2026   Case Laws GST
Exemption for cotton seed oil cake used as cattle feed upheld; GST demand quashed and refund directed.
May 25, 2026   Case Laws GST
Rule 86A time limit ends electronic credit ledger blocking after one year, requiring immediate unblocking.
May 25, 2026   Case Laws GST
Alternative modes of service under GST law: tribunal required portal, email, and speed post service to ensure notice reached respondents.
May 25, 2026   Case Laws Income Tax
Interest provision and General Body Meeting expenses: award set aside, liability fell away, but statutory meeting costs remained deductible.
May 25, 2026   Case Laws Income Tax
Limitation for scrutiny notices to amalgamated companies remains strict; prior observations did not create jurisdiction for fresh assessment.
May 25, 2026   Case Laws Income Tax
Direct nexus test for interest deduction fails where borrowed funds were used for share and property investments.
May 25, 2026   Case Laws Income Tax
Curative 10% stamp duty tolerance band applies retrospectively, blocking section 56 deeming addition on marginal valuation difference.
May 25, 2026   Case Laws Income Tax
Third-party search material cannot support a regular assessment under section 143(3) without reassessment procedure and approval.
May 25, 2026   Case Laws Income Tax
Co-operative society deduction on interest from co-operative banks upheld under section 80P(2)(d), with section 80P(4) limited in effect.
May 25, 2026   Case Laws Income Tax
Section 54 deduction for under-construction flat upheld where allotment and timely payment showed sufficient investment in a residential house.
May 25, 2026   Case Laws Income Tax
Bona fide legal claim cannot support misreporting penalty where facts were fully disclosed and quantum appeal was not filed.
May 25, 2026   Case Laws Income Tax
Safe harbour tolerance under Section 43CA applies to DVO valuation after substitution of stamp duty value, deleting the addition.

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GST

The works rendered by the applicant involving application of...

Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.

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GST August 5, 2024 Case Laws AAR
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of "works contract" u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a bridge for road transportation for use by the general public is taxable at 12% under Notification 11/2017-Central Tax (Rate), as amended. The status or category of the recipient is immaterial for determining the tax rate. The applicable tax rate may vary based on the time of supply, being 18% (9% CGST and 9% SGST) from 01.07.2017 to 21.08.2017, 12% (6% CGST and 6% SGST) from 22.08.2017 to 17.07.2022, and 18% (9% CGST and 9% SGST) from 18.07.2022 onwards. The eligibility for exemption under Notification 12/2017-Central Tax (Rate) is deemed irrelevant based on the ruling.
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