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    June 25, 2026   Case Laws Income Tax
    Ex gratia informant reward rests on discretionary guidelines and is not reopened in writ absent arbitrariness.
    June 25, 2026   Case Laws Income Tax
    Coercive tax recovery stayed pending appeal after corrected Form-3CD figures and expeditious appellate disposal
    June 25, 2026   Case Laws Income Tax
    Natural justice breach in section 263 revision leads to remand for fresh hearing and adjudication
    June 25, 2026   Case Laws Income Tax
    Retrospective registration benefit, disclosed donations, and prospective 115BBE rate determined exemption and tax treatment for the assessee.
    June 25, 2026   Case Laws Income Tax
    Deduction for interest on cooperative bank deposits allowed as business income linked to member credit facilities
    June 25, 2026   Case Laws Income Tax
    Unexplained investment claims fail where loose papers are uncorroborated, stock shortage is presumed, and third-party material lacks disclosure.
    June 25, 2026   Case Laws Income Tax
    New source of income cannot be introduced in reassessment enhancement; residential house deductions and exemptions allowed.
    June 25, 2026   Case Laws Income Tax
    BSNL VRS ex gratia qualifies as exempt retrenchment compensation under section 10(10B), following coordinate bench precedent.
    June 25, 2026   Case Laws Income Tax
    Arm's length pricing for intra-group services must follow binding precedent where identical facts show services were rendered.
    June 25, 2026   Case Laws Income Tax
    Unexplained cash deposits: failure to reconcile travel reimbursements with records sustained addition under sections 69A and 115BBE
    June 25, 2026   Case Laws Income Tax
    Section 124 jurisdiction, DDT treaty relief, and provision disallowances shape mixed tax ruling on corporate claims
    June 25, 2026   Case Laws Income Tax
    Collateral challenge to reassessment jurisdiction sustained, and penalty fell when notice approval came from the wrong authority.
    June 25, 2026   Case Laws Income Tax
    Lack of enquiry on deduction and loss claims can justify revision when no proper verification was made
    June 25, 2026   Case Laws Income Tax
    Transfer pricing interest, guarantee fee, and exempt-income disallowance relief upheld on consistency and prior precedent
    June 25, 2026   Case Laws Income Tax
    Concessional tax regime option under section 115BAA remains valid when Form 10-IC is filed by the applicable due date.
    June 25, 2026   Case Laws Income Tax
    Transfer pricing in abnormal business conditions, going concern expenditure, and slump sale classification shaped tax treatment of asset sales
    June 25, 2026   Case Laws Income Tax
    Comparability filters in transfer pricing were relaxed for marginal turnover deviation; contract R&D support adjustment was deleted.
    June 25, 2026   Case Laws Income Tax
    Telecom tax treatment under depreciation, 80-IA, 14A and transfer pricing was clarified across multiple receipt and expense issues.
    June 25, 2026   Case Laws Customs
    Prospective customs recovery amendments cannot revive a pre-2018 notice; late corrigendum allegations were ignored at final adjudication.
    June 25, 2026   Case Laws Customs
    Reason to believe is essential for confiscation-linked customs seizure; suspicion alone cannot sustain seizure without material.
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June 25, 2026   Case Laws Income Tax
Ex gratia informant reward rests on discretionary guidelines and is not reopened in writ absent arbitrariness.
June 25, 2026   Case Laws Income Tax
Coercive tax recovery stayed pending appeal after corrected Form-3CD figures and expeditious appellate disposal
June 25, 2026   Case Laws Income Tax
Natural justice breach in section 263 revision leads to remand for fresh hearing and adjudication
June 25, 2026   Case Laws Income Tax
Retrospective registration benefit, disclosed donations, and prospective 115BBE rate determined exemption and tax treatment for the assessee.
June 25, 2026   Case Laws Income Tax
Deduction for interest on cooperative bank deposits allowed as business income linked to member credit facilities
June 25, 2026   Case Laws Income Tax
Unexplained investment claims fail where loose papers are uncorroborated, stock shortage is presumed, and third-party material lacks disclosure.
June 25, 2026   Case Laws Income Tax
New source of income cannot be introduced in reassessment enhancement; residential house deductions and exemptions allowed.
June 25, 2026   Case Laws Income Tax
BSNL VRS ex gratia qualifies as exempt retrenchment compensation under section 10(10B), following coordinate bench precedent.
June 25, 2026   Case Laws Income Tax
Arm's length pricing for intra-group services must follow binding precedent where identical facts show services were rendered.
June 25, 2026   Case Laws Income Tax
Unexplained cash deposits: failure to reconcile travel reimbursements with records sustained addition under sections 69A and 115BBE
June 25, 2026   Case Laws Income Tax
Section 124 jurisdiction, DDT treaty relief, and provision disallowances shape mixed tax ruling on corporate claims
June 25, 2026   Case Laws Income Tax
Collateral challenge to reassessment jurisdiction sustained, and penalty fell when notice approval came from the wrong authority.
June 25, 2026   Case Laws Income Tax
Lack of enquiry on deduction and loss claims can justify revision when no proper verification was made
June 25, 2026   Case Laws Income Tax
Transfer pricing interest, guarantee fee, and exempt-income disallowance relief upheld on consistency and prior precedent
June 25, 2026   Case Laws Income Tax
Concessional tax regime option under section 115BAA remains valid when Form 10-IC is filed by the applicable due date.
June 25, 2026   Case Laws Income Tax
Transfer pricing in abnormal business conditions, going concern expenditure, and slump sale classification shaped tax treatment of asset sales
June 25, 2026   Case Laws Income Tax
Comparability filters in transfer pricing were relaxed for marginal turnover deviation; contract R&D support adjustment was deleted.
June 25, 2026   Case Laws Income Tax
Telecom tax treatment under depreciation, 80-IA, 14A and transfer pricing was clarified across multiple receipt and expense issues.
June 25, 2026   Case Laws Customs
Prospective customs recovery amendments cannot revive a pre-2018 notice; late corrigendum allegations were ignored at final adjudication.
June 25, 2026   Case Laws Customs
Reason to believe is essential for confiscation-linked customs seizure; suspicion alone cannot sustain seizure without material.

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GST

The key points covered in the legal document are: 1. It...

New GST Forms Introduced for Waiver Applications: Streamlined Process for Interest and Penalty Relief u/s 128A.

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GST October 14, 2024 Notifications
The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s 128A of the GST Act. 2. Form GST SPL-01 is for making an application to seek waiver, providing details of the order, tax periods, and amount of tax, interest, and penalty demanded. 3. Form GST SPL-03 is a notice issued by the tax officer seeking clarification or raising objections on the application filed in SPL-01. 4. Form GST SPL-04 is for the taxpayer to file a reply to the notice issued in SPL-03. 5. Form GST SPL-05 is the order issued by the tax officer approving or partially approving the waiver application. 6. Form GST SPL-06 is the order issued by the appellate authority approving or partially approving the waiver application in case of an appeal. 7. Form GST SPL-07 is the order rejecting the waiver application filed in SPL-01. 8. Form GST SPL-08 is an undertaking to be provided by the taxpayer to not file an appeal against the appellate order in SPL-06 for restoration of the original.
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Acts Income Tax
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