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September 24, 2026   Case Laws Customs
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and commissioning.
September 24, 2026   Case Laws Customs
Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
September 24, 2026   Case Laws Customs
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
September 24, 2026   Case Laws Customs
Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.
September 24, 2026   Case Laws IBC
CoC agenda requisitions by class creditors need no prior intra-class majority, while registration suspension affects every insolvency assignment.
September 24, 2026   Case Laws Money Laundering
Medical bail under PMLA can apply where cumulative conditions require continuous supervised treatment that custody cannot effectively provide.
September 24, 2026   Case Laws Central Excise
Resolution-plan approval causes a corporate debtor's pending excise appeal to abate while clearance-based duty liability remains.
September 24, 2026   Case Laws Central Excise
Marketability of railway-only printed forms determines excise liability, with internal-use stationery treated as printing-industry products.
September 23, 2026   Notifications Income Tax
TDS reporting for property transfers now covers resident individual and HUF buyers acquiring property from non-resident sellers.
September 23, 2026   Notes Indian Laws
Admitted cheque signature in dishonour prosecutions activates presumptions of consideration and debt, requiring an evidence-based probable defence.
September 23, 2026   Case Laws GST
Regular bail after charge-sheet filing granted where custody was no longer required in alleged GST input-tax-credit fraud.
September 23, 2026   Case Laws Customs
Duty-free shop sales remain subject to domestic regulatory laws, while nicotine pouch licensing requires product-specific classification assessment.
September 23, 2026   Case Laws GST
Prospective GST liability limits tax on taxi-stand land rentals, while allotment claims require a reasoned determination.
September 23, 2026   Case Laws GST
E-way bill delivery-address compliance supports Section 129 penalties even where tax is paid and the address is later registered.
September 23, 2026   Case Laws GST
Contractual GST allocation: Writ remedy upheld where acceptance terms required GST payment beyond quoted rates.
September 23, 2026   Case Laws GST
Kerala Flood Cess refund limitation runs from correct remittance, treating claims filed within the statutory period as timely.
September 23, 2026   Case Laws GST
Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
September 23, 2026   Case Laws GST
Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
September 23, 2026   Case Laws GST
NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
September 23, 2026   Case Laws GST
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.

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Home › Highlights › Income Tax › 2024 › December, 2024 › This
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Income Tax

PCIT rightly invoked revisionary jurisdiction u/s 263 as AO...

Revisionary proceedings initiated on depreciation claim for goodwill in slump sale acquisition.

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Income Tax December 19, 2024 Case Laws AT
PCIT rightly invoked revisionary jurisdiction u/s 263 as AO failed to examine assessee's claim of depreciation on goodwill acquired through slump sale. ITAT upheld initiation of revisionary proceedings, set aside assessment order for limited adjudication on depreciation claim. AO directed to decide issue as per law after due verification whether transferor declared profits and paid taxes.
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