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    February 23, 2026   Case Laws Income Tax
    Block assessment: pending proceedings abate when an Assessment Year falls in the block period, subject to factual prerequisites.
    February 23, 2026   Case Laws Income Tax
    Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.
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    Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
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    Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
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    February 21, 2026   Case Laws GST
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    February 21, 2026   Case Laws GST
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    February 21, 2026   Case Laws GST
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    Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficien...
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February 23, 2026   Case Laws Income Tax
Block assessment: pending proceedings abate when an Assessment Year falls in the block period, subject to factual prerequisites.
February 23, 2026   Case Laws Income Tax
Certificate under Section 195: declaratory Nil rate certificate substituted for issued rate, with prompt amendment and future issuance rules.
February 23, 2026   Case Laws Income Tax
Withholding Tax Certificate: NIL rate granted for Matching Solution services; withholding maintained for Support services pending further decision.
February 23, 2026   Case Laws Income Tax
Tax treaty exemption for airline operations: reduced-rate certificate set aside and NIL-rate certificate directed.
February 23, 2026   Case Laws Income Tax
Reopening of assessment invalid where taxpayer fully disclosed capital reduction records and securities premium payments, so proviso criteria unmet.
February 23, 2026   Case Laws Income Tax
Condonation of Delay in Form 10B: short delay condoned so trust retains entitlement to Sections 11 and 12 benefits.
February 23, 2026   Case Laws Income Tax
Preponderance of probabilities: court remitted assessment, allowing petitioner an opportunity to obtain seized documents and file replies.
February 23, 2026   Case Laws Income Tax
Genuineness of Purchases: limit additions to embedded profit element; commission expenses upheld where primary evidence exists.
February 23, 2026   Case Laws Income Tax
Estimation of income from unsubstantiated purchases upheld; reasonable profit rate adopted and 40(a)(ia) TDS disallowance sustained.
February 23, 2026   Case Laws Income Tax
Fees for Included Services: consultancy and subscription receipts not FIS or royalty; TDS credit allowed if income is offered.
February 23, 2026   Case Laws Customs
Customs Broker Liability: broker duty to advise does not create strict liability where evidence shows advice given; revocation set aside.
February 23, 2026   Case Laws Customs
Classification of goods: technical composition and precedent negate CHA culpability, so customs penalty set aside.
February 23, 2026   Case Laws Customs
Import permissibility of J3 Grade stainless steel upheld; penalties and forfeiture claims quashed under controlling precedent.
February 23, 2026   Case Laws Central Excise
Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
February 21, 2026   Case Laws GST
Natural justice: Cancellation of GST registration requires objective reasons and specific particulars; vague show-cause notices are invalidated.
February 21, 2026   Case Laws GST
Videography of statements during GST summons allowed as limited humanitarian accommodation where cooperation and serious illness are shown.
February 21, 2026   Case Laws GST
Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
February 21, 2026   Case Laws GST
Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
February 21, 2026   Case Laws GST
Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
February 21, 2026   Case Laws GST
Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.

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Benami Property

Analysis of alleged benami transaction focusses on beneficial...

Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequences.

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Benami Property January 24, 2026 Case Laws AT
Analysis of alleged benami transaction focusses on beneficial ownership, source of consideration, and documentary versus circumstantial evidence. Tribunal applied the doctrine of sham/fraudulent transactions and found that payment by nephews and post-registration transfers evidenced benami layering, negating the lineal ascendant/descendant exception because the property benefited the payors, not the registered holder; consequence: findings attract PBPTA consequences. Procedural compliance with Rule 5 was held immaterial where substantive benami elements are established, with bank statements, agreements and admissions satisfying the evidentiary burden; consequence: procedural objections do not vitiate the substantive determination of benami ownership.
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Acts Income Tax
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