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    April 11, 2026   Case Laws Income Tax
    Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
    April 11, 2026   Case Laws Income Tax
    Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
    April 11, 2026   Case Laws Income Tax
    Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
    April 11, 2026   Case Laws Income Tax
    Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
    April 11, 2026   Case Laws Income Tax
    Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
    April 11, 2026   Case Laws Income Tax
    TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
    April 11, 2026   Case Laws Income Tax
    Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
    April 11, 2026   Case Laws Income Tax
    Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
    April 11, 2026   Case Laws Income Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
    April 11, 2026   Case Laws Income Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
    April 11, 2026   Case Laws Income Tax
    Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
    April 11, 2026   Case Laws Income Tax
    Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
    April 11, 2026   Case Laws Benami Property
    Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
    April 11, 2026   Case Laws Customs
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    April 11, 2026   Case Laws Customs
    Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
    April 11, 2026   Case Laws Customs
    Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
    April 11, 2026   Case Laws Customs
    Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
    April 11, 2026   Case Laws Customs
    Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
    April 11, 2026   Case Laws Customs
    IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
    April 11, 2026   Case Laws Customs
    Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
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April 11, 2026   Case Laws Income Tax
Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
April 11, 2026   Case Laws Income Tax
Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credit activities.
April 11, 2026   Case Laws Income Tax
Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
April 11, 2026   Case Laws Income Tax
Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
April 11, 2026   Case Laws Income Tax
Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
April 11, 2026   Case Laws Income Tax
TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
April 11, 2026   Case Laws Income Tax
Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
April 11, 2026   Case Laws Income Tax
Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
April 11, 2026   Case Laws Income Tax
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must track LIBOR.
April 11, 2026   Case Laws Income Tax
Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
April 11, 2026   Case Laws Income Tax
Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
April 11, 2026   Case Laws Income Tax
Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
April 11, 2026   Case Laws Benami Property
Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
April 11, 2026   Case Laws Customs
Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
April 11, 2026   Case Laws Customs
Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
April 11, 2026   Case Laws Customs
Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
April 11, 2026   Case Laws Customs
Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
April 11, 2026   Case Laws Customs
Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
April 11, 2026   Case Laws Customs
IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
April 11, 2026   Case Laws Customs
Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.

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GST

Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a...

ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed

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GST January 17, 2026 Case Laws HC
Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a mandatory monthly time-limit for ISD distribution beyond Section 20's delegated "manner" power, extinguishing vested ITC rights and violating Article 14; consequence - Rule 39(1)(a) struck down. Natural justice: audit finalization and placement before MMCM without granting requested time or hearing breached principles of natural justice; consequence - Final Audit Report and related proceedings quashed. Time limitation/suppression: show-cause issued beyond normal limitation under s.73; invocation of extended period under s.74 on alleged suppression unsustainable where returns disclosed distributions on the portal; consequence - proceedings untenable. Maintainability: writ entertained despite alternative remedy due to vires and natural-justice challenge. - HC
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