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    June 9, 2026   Case Laws GST
    GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
    June 9, 2026   Case Laws GST
    Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
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    June 9, 2026   Case Laws Income Tax
    Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
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June 9, 2026   Case Laws GST
GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
June 9, 2026   Case Laws GST
Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
June 9, 2026   Case Laws GST
Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
June 9, 2026   Case Laws Income Tax
Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
June 9, 2026   Case Laws Income Tax
Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
June 9, 2026   Case Laws Income Tax
Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
June 9, 2026   Case Laws Income Tax
Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
June 9, 2026   Case Laws Income Tax
Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
June 9, 2026   Case Laws Income Tax
Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
June 9, 2026   Case Laws Income Tax
Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
June 9, 2026   Case Laws Income Tax
Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
June 9, 2026   Case Laws Income Tax
Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
June 9, 2026   Case Laws Income Tax
Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
June 9, 2026   Case Laws Income Tax
Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
June 9, 2026   Case Laws Income Tax
Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
June 9, 2026   Case Laws Income Tax
Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis
June 9, 2026   Case Laws Income Tax
Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
June 9, 2026   Case Laws Income Tax
Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
June 9, 2026   Case Laws Income Tax
Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim remanded.

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GST

The HC set aside the impugned assessment order due to...

Tax assessment order quashed for non-mention of DIN as per law.

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GST December 21, 2024 Case Laws HC
The HC set aside the impugned assessment order due to non-mention of DIN number, following earlier Division Bench judgments and CBIC circular mandating mention of DIN for validity of proceedings. The petition was allowed.
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Acts Income Tax
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