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    July 22, 2026   Case LawsIncome Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case LawsIncome Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case LawsIncome Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
    July 22, 2026   Case LawsIncome Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance...
    July 22, 2026   Case LawsIncome Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case LawsIncome Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
    July 22, 2026   Case LawsIncome Tax
    Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
    July 22, 2026   Case LawsIncome Tax
    Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
    July 22, 2026   Case LawsIncome Tax
    Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.
    July 22, 2026   Case LawsIncome Tax
    Rectification limitation under section 154 is jurisdictional: delayed applications cannot be entertained without statutory power to condone delay.
    July 22, 2026   Case LawsIncome Tax
    Assessee-selected NAV valuation method limits tax scrutiny; share-premium addition cannot rest on alternative valuation or alleged FEMA breaches.
    July 22, 2026   Case LawsIncome Tax
    Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
    July 22, 2026   Case LawsIncome Tax
    Voluntary retirement scheme receipts treated as capital where resignation, not employer termination, governed cessation of employment.
    July 22, 2026   Case LawsCustoms
    Intended use of warehoused capital goods suffices, preventing interest solely because goods were not actually deployed.
    July 22, 2026   Case LawsCustoms
    Aluminium formwork used as on-site shuttering qualifies as aluminium structures, supporting customs exemption eligibility.
    July 22, 2026   Case LawsCustoms
    Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.
    July 22, 2026   Case LawsCustoms
    Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and...
    July 22, 2026   Case LawsIBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
    July 22, 2026   Case LawsService Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
    July 21, 2026   NotificationsIncome Tax
    Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.
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    July 22, 2026   Case Laws Income Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case Laws Income Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case Laws Income Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash deposits.
    July 22, 2026   Case Laws Income Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance.
    July 22, 2026   Case Laws Income Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case Laws Income Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
    July 22, 2026   Case Laws Income Tax
    Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
    July 22, 2026   Case Laws Income Tax
    Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
    July 22, 2026   Case Laws Income Tax
    Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.
    July 22, 2026   Case Laws Income Tax
    Rectification limitation under section 154 is jurisdictional: delayed applications cannot be entertained without statutory power to condone delay.
    July 22, 2026   Case Laws Income Tax
    Assessee-selected NAV valuation method limits tax scrutiny; share-premium addition cannot rest on alternative valuation or alleged FEMA breaches.
    July 22, 2026   Case Laws Income Tax
    Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallowed.
    July 22, 2026   Case Laws Income Tax
    Voluntary retirement scheme receipts treated as capital where resignation, not employer termination, governed cessation of employment.
    July 22, 2026   Case Laws Customs
    Intended use of warehoused capital goods suffices, preventing interest solely because goods were not actually deployed.
    July 22, 2026   Case Laws Customs
    Aluminium formwork used as on-site shuttering qualifies as aluminium structures, supporting customs exemption eligibility.
    July 22, 2026   Case Laws Customs
    Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.
    July 22, 2026   Case Laws Customs
    Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and motor-vehicle camera covers.
    July 22, 2026   Case Laws IBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out basis.
    July 22, 2026   Case Laws Service Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for resale.
    July 21, 2026   Notifications Income Tax
    Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.

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      Home› Highlights › GST › 2025 › October, 2025 › This
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      GST

      HC directed petitioners to appear before investigating officers...

      Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action

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      GSTOctober 29, 2025Case LawsHC
      HC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, Raipur on 28 Oct 2025 and thereafter as required for inquiry into alleged fraudulent Input Tax Credit claims based on suspected fake invoices. The court ordered that, subject to petitioners' cooperation in the investigation, the Central GST Authority shall refrain from instituting coercive action against the petitioners in respect of two specified supplier firms. The respondent authorities were directed to adjudicate the objections filed by the petitioners expeditiously by passing a reasoned, speaking order in accordance with law. The petition was disposed of.
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      ActsIncome Tax
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