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    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...
    July 15, 2026   Case LawsCustoms
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case LawsCustoms
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
    July 15, 2026   Case LawsCustoms
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
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    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.
    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
    Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
    July 15, 2026   Case Laws Customs
    Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims

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      Home› Highlights › GST › 2026 › January, 2026 › This
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      GST

      Whether a registered person could be permitted to file a manual...

      Manual GSTR-3B filing for March 2021 quarter to claim omitted ITC allowed, without cancelling existing tax demand order

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      GSTJanuary 6, 2026Case LawsHC
      Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised under the order dated 19.02.2025, which would continue to operate subject to any permissible challenge before the competent authority. Accordingly, the respondents were directed to accept the manual return, without automatic impact on the demand order, and the petition was disposed of. - HC
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