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    October 8, 2025   Case Laws Income Tax
    Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
    October 8, 2025   Case Laws Income Tax
    Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
    October 8, 2025   Case Laws Income Tax
    Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
    October 8, 2025   Case Laws Income Tax
    Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
    October 8, 2025   Case Laws Income Tax
    Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
    October 8, 2025   Case Laws Income Tax
    Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
    October 8, 2025   Case Laws Income Tax
    Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
    October 8, 2025   Case Laws Income Tax
    Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
    October 8, 2025   Case Laws Income Tax
    Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
    October 8, 2025   Case Laws Customs
    Intimation letter challenge dismissed; provisional release requires declared duty, 50% differential payment, bonds totaling Rs.5,95,01,438; s.110A pen...
    October 8, 2025   Case Laws Customs
    Penalty dropped under s.158 for r.6(3) breach where late, incomplete quarterly returns were bona fide procedural lapses
    October 8, 2025   Case Laws Customs
    Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
    October 8, 2025   Case Laws Customs
    Department appeal dismissed; refund interest under Section 27A allowed on additional duty under Section 3(5), from three months after claim
    October 8, 2025   Case Laws Companies Law
    Appeal allowed: non-members lack standing under s.244(b); proviso waiver limited to bona fide members, proceedings maintainable under ss.241,242,59
    October 8, 2025   Case Laws Money Laundering
    Interim relief refused; statutory process and appeals to decide whether attached funds are 'proceeds of crime' under Section 2(1)(u)
    October 8, 2025   Case Laws VAT / Sales Tax
    Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down
    October 7, 2025   News Indian Laws
    Senior Official Warns Tariff Volatility, Supply Chain Disruption, Calls for De-risking, Sovereignty Safeguards and Strategic Policy Shifts
    October 7, 2025   Case Laws GST
    Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
    October 7, 2025   Case Laws GST
    Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
    October 7, 2025   Case Laws GST
    Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
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October 8, 2025   Case Laws Income Tax
Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
October 8, 2025   Case Laws Income Tax
Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
October 8, 2025   Case Laws Income Tax
Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
October 8, 2025   Case Laws Income Tax
Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
October 8, 2025   Case Laws Income Tax
Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
October 8, 2025   Case Laws Income Tax
Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
October 8, 2025   Case Laws Income Tax
Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
October 8, 2025   Case Laws Income Tax
Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investment
October 8, 2025   Case Laws Income Tax
Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
October 8, 2025   Case Laws Customs
Intimation letter challenge dismissed; provisional release requires declared duty, 50% differential payment, bonds totaling Rs.5,95,01,438; s.110A pending
October 8, 2025   Case Laws Customs
Penalty dropped under s.158 for r.6(3) breach where late, incomplete quarterly returns were bona fide procedural lapses
October 8, 2025   Case Laws Customs
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination required
October 8, 2025   Case Laws Customs
Department appeal dismissed; refund interest under Section 27A allowed on additional duty under Section 3(5), from three months after claim
October 8, 2025   Case Laws Companies Law
Appeal allowed: non-members lack standing under s.244(b); proviso waiver limited to bona fide members, proceedings maintainable under ss.241,242,59
October 8, 2025   Case Laws Money Laundering
Interim relief refused; statutory process and appeals to decide whether attached funds are 'proceeds of crime' under Section 2(1)(u)
October 8, 2025   Case Laws VAT / Sales Tax
Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down
October 7, 2025   News Indian Laws
Senior Official Warns Tariff Volatility, Supply Chain Disruption, Calls for De-risking, Sovereignty Safeguards and Strategic Policy Shifts
October 7, 2025   Case Laws GST
Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
October 7, 2025   Case Laws GST
Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
October 7, 2025   Case Laws GST
Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted

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Income Tax

The HC allowed the writ petitions and held that assessees...

Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid

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Income Tax October 16, 2025 Case Laws HC
The HC allowed the writ petitions and held that assessees possess a statutory right to apply to the ITSC/Interim Board for settlement under the amended Sections 245A-M. The Court concluded the Finance Act, 2021, though retrospective, does not expressly or by necessary implication abrogate vested rights to file settlement applications between 01.02.2021 and 31.03.2021; the amendments merely rendered the ITSC inoperative and transferred pending matters to the Interim Board. The respondents' 28.09.2021 order is to be read down so that the cut-off of 31.01.2021 is read as 31.03.2021. The petitioners' settlement applications filed on 22.03.2021 are therefore validly pending for consideration by the Interim Board.
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