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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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IBC

Appeal against order filed by Resolution Professional (RP) was...

Supreme Court Directs 90-Day Resolution Process in Corporate Insolvency; RP Authorized to Present Agenda to Creditors.

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IBC November 21, 2024 Case Laws AT
Appeal against order filed by Resolution Professional (RP) was disposed of. Resolution Plan submitted by Appellant was approved by Committee of Creditors (CoC) on 07.11.2020. Excise & Taxation Officer's claim was initially allowed by Adjudicating Authority but reversed by Appellate Tribunal, leading to Civil Appeal before Supreme Court. Supreme Court directed completion of process within 90 days. RP filed application seeking directions, which Adjudicating Authority allowed but without specifying process to be conducted. Appellate Tribunal permitted RP to place agenda before CoC regarding necessary steps in Corporate Insolvency Resolution Process as per Supreme Court's directions. CoC, being in overall control, may take decisions and complete process as directed by Supreme Court. Appeal disposed off granting liberty to RP to place appropriate agenda before CoC.
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Acts Income Tax
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