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    June 11, 2026   Case Laws Income Tax
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    June 11, 2026   Case Laws Income Tax
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    June 11, 2026   Case Laws Income Tax
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case Laws Income Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case Laws Income Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
    June 11, 2026   Case Laws Income Tax
    Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
    June 11, 2026   Case Laws Income Tax
    Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
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    Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
    June 11, 2026   Case Laws Income Tax
    Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
    June 11, 2026   Case Laws Customs
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    June 11, 2026   Case Laws Customs
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    June 11, 2026   Case Laws Customs
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    June 11, 2026   Case Laws IBC
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    June 11, 2026   Case Laws Indian Laws
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June 11, 2026   Case Laws Income Tax
Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
June 11, 2026   Case Laws Income Tax
Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
June 11, 2026   Case Laws Income Tax
TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
June 11, 2026   Case Laws Income Tax
Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
June 11, 2026   Case Laws Income Tax
Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
June 11, 2026   Case Laws Income Tax
Benefit test cannot justify nil ALP for franchise and intra-group services; TP additions were deleted, comparables partly revised.
June 11, 2026   Case Laws Income Tax
Clubbing spouse's derivative trading loss from gifted funds was held eligible for set-off, subject to quantum verification.
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables, depreciation adjustment, and AE-only adjustments shaped tax outcome under scrutiny-assessment jurisdiction rules
June 11, 2026   Case Laws Income Tax
Functional comparability under TNMM: routine HR captive services are not KPO, and arbitrary comparables were rejected.
June 11, 2026   Case Laws Income Tax
Reassessment after return processing and penny stock LTCG additions fail without specific evidence linking the assessee to accommodation entries
June 11, 2026   Case Laws Customs
AIFTA preferential duty dispute over regional value content triggers interim restraint on final adjudication pending further steps
June 11, 2026   Case Laws Customs
Limitation for customs demand confined recovery period, while suppression findings revived penalty and required stock-based recomputation.
June 11, 2026   Case Laws Customs
Alternate statutory remedy bars writ challenge to customs adjudication after expiry of appeal time despite natural justice objections
June 11, 2026   Case Laws Customs
Condonation of delay in a confiscation appeal was granted where refusal would leave the appellant remediless.
June 11, 2026   Case Laws Customs
Immediate suspension of Customs Cargo Service Provider approval needs a pending or contemplated inquiry under HCCAR.
June 11, 2026   Case Laws Customs
Tariff classification of imported rough blocks turns on test reports of the same consignments, not other importers' samples.
June 11, 2026   Case Laws IBC
IBC limitation is jurisdictional: defective appeals cannot be cured after the statutory outer limit expires
June 11, 2026   Case Laws IBC
Article 226 territorial jurisdiction fails where IBC proceedings against a guarantor are tied to the corporate debtor's registered office.
June 11, 2026   Case Laws Indian Laws
Reverse onus in cheque dishonour cases favours the holder once signature is admitted; stop payment alone does not defeat liability.

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GST

HC allowed the petition challenging tax demand, setting aside...

Tax Dispute Resolved: Petitioner Granted Opportunity to Respond and Challenge Ex-Parte Order Under Section 74(9)

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GST May 20, 2025 Case Laws HC
HC allowed the petition challenging tax demand, setting aside the ex-parte order dated 05.10.2023 under Section 74(9) of CGST/KGST Act. The court remitted the matter back to the first respondent, directing the petitioner to appear on 28.04.2025 and providing an opportunity to submit replies and documents. The order emphasizes a justice-oriented approach, allowing the petitioner to contest the proceedings and provide explanations for previous non-compliance. If the petitioner fails to appear on the specified date, the current order will be automatically recalled, and the petition will be restored.
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Acts Income Tax
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