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    July 15, 2026   Case LawsIncome Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case LawsIncome Tax
    Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
    July 15, 2026   Case LawsIncome Tax
    Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
    July 15, 2026   Case LawsIncome Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
    July 15, 2026   Case LawsIncome Tax
    Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
    July 15, 2026   Case LawsIncome Tax
    Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
    July 15, 2026   Case LawsIncome Tax
    Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
    July 15, 2026   Case LawsIncome Tax
    Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.
    July 15, 2026   Case LawsIncome Tax
    Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability
    July 15, 2026   Case LawsIncome Tax
    Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
    July 15, 2026   Case LawsIncome Tax
    Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.
    July 15, 2026   Case LawsIncome Tax
    Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character
    July 15, 2026   Case LawsIncome Tax
    Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately
    July 15, 2026   Case LawsIncome Tax
    Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
    July 15, 2026   Case LawsIncome Tax
    Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
    July 15, 2026   Case LawsIncome Tax
    Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
    July 15, 2026   Case LawsBenami Property
    Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
    July 15, 2026   Case LawsCustoms
    Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
    July 15, 2026   Case LawsCustoms
    Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
    July 15, 2026   Case LawsCustoms
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppressio...
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    July 15, 2026   Case Laws Income Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case Laws Income Tax
    Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
    July 15, 2026   Case Laws Income Tax
    Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
    July 15, 2026   Case Laws Income Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
    July 15, 2026   Case Laws Income Tax
    Avoiding double taxation of reversed bonus provisions, while allowing standard-asset provisions and employee incentives under applicable principles
    July 15, 2026   Case Laws Income Tax
    Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus alone.
    July 15, 2026   Case Laws Income Tax
    Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scrutiny
    July 15, 2026   Case Laws Income Tax
    Bona fide computational errors with full disclosure may exclude section 270A penalty, even where returned loss is reduced.
    July 15, 2026   Case Laws Income Tax
    Unascertainable TDR acquisition cost defeats capital gains computation; later deeming rules cannot retrospectively create chargeability
    July 15, 2026   Case Laws Income Tax
    Legal impossibility limits section 234A interest, while reverse indexation may support verified cost estimation for old property capital gains
    July 15, 2026   Case Laws Income Tax
    Separate maintenance agreements support business-income treatment, while replacement-loan interest may remain deductible for let-out property.
    July 15, 2026   Case Laws Income Tax
    Buying agency services remain business income, not technical fees, where procurement support lacks managerial, technical or consultancy character
    July 15, 2026   Case Laws Income Tax
    Registered property transfer fixes capital-gains tax year; absolute ownership governs assessment, with later-year tax credited appropriately
    July 15, 2026   Case Laws Income Tax
    Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examination
    July 15, 2026   Case Laws Income Tax
    Slump sale prevents repeat capital-gains taxation when later conveyance registration merely perfects title to transferred undertaking assets
    July 15, 2026   Case Laws Income Tax
    Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Method
    July 15, 2026   Case Laws Benami Property
    Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
    July 15, 2026   Case Laws Customs
    Sufficient cause limits late filing fees where supplementary cargo declarations reflect genuine bulk measurement and moisture variations
    July 15, 2026   Case Laws Customs
    Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, and penalties
    July 15, 2026   Case Laws Customs
    Duty-free EOU input destruction under intimation attracts no duty; clarificatory amendments apply retrospectively and penalties fail absent suppression.

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      Home› Highlights › Central Excise › 2025 › April, 2025 › This
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      Central Excise

      CESTAT held that Education Cess, Secondary Higher Education...

      Cess Credits Pre-GST Cannot Be Refunded or Carried Forward Under GST Transition, Section 140(1) Amendment Bars Claim

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      Central ExciseApril 25, 2025Case LawsAT
      CESTAT held that Education Cess, Secondary Higher Education Cess, and Krishi Kalyan Cess credits carried forward under pre-GST regime are not refundable. The amendment to Section 140(1) of CGST Act, 2017 retrospectively excluded cesses from "eligible duties and taxes" definition, rendering such credits inadmissible for GST utilization. The transitional provisions specifically preclude transmission of these cess credits through Tran-1 form. Consequently, the appellant's claim for refund was rejected, and the Commissioner (Appeals) order was upheld without any legal or factual infirmities.
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