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    March 14, 2026   Case Laws GST
    Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
    March 14, 2026   Case Laws GST
    Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
    March 14, 2026   Case Laws GST
    Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
    March 14, 2026   Case Laws GST
    Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
    March 14, 2026   Case Laws GST
    Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
    March 14, 2026   Case Laws GST
    Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
    March 14, 2026   Case Laws GST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case Laws Income Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case Laws Income Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case Laws Income Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case Laws Income Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    March 14, 2026   Case Laws Income Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case Laws Income Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case Laws Money Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case Laws Income Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case Laws Income Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case Laws Income Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
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March 14, 2026   Case Laws GST
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insufficient.
March 14, 2026   Case Laws GST
Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
March 14, 2026   Case Laws GST
Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
March 14, 2026   Case Laws GST
Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
March 14, 2026   Case Laws GST
Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
March 14, 2026   Case Laws GST
Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
March 14, 2026   Case Laws GST
GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
March 14, 2026   Case Laws Income Tax
Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
March 14, 2026   Case Laws Income Tax
Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
March 14, 2026   Case Laws Income Tax
Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
March 14, 2026   Case Laws Income Tax
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review directed.
March 14, 2026   Case Laws Income Tax
Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
March 14, 2026   Case Laws Income Tax
Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
March 14, 2026   Case Laws Money Laundering
Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
March 14, 2026   Case Laws Income Tax
Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
March 14, 2026   Case Laws Income Tax
Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
March 14, 2026   Case Laws Income Tax
Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
March 14, 2026   Case Laws Income Tax
Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
March 14, 2026   Case Laws Income Tax
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
March 14, 2026   Case Laws Income Tax
Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.

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Customs

CESTAT found that the 90 day limit under Regulation 17(7) did...

Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit found applicable

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Customs February 12, 2026 Case Laws AT
CESTAT found that the 90 day limit under Regulation 17(7) did not lapse because the COVID extension covered the inquiry and order dates; therefore the order was timely. The tribunal held that a customs broker breached Regulation 10(a) and 10(d) by filing benami shipping bills using third party IECs without authorization or contact, and breached Regulation 10(n) by failing to verify IEC, PAN, GSTIN and client KYC. No breach of Regulation 10(e) was found. Given the deliberate filing of benami bills, the tribunal upheld revocation of licence, forfeiture of security and a monetary penalty.
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Acts Income Tax
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