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    March 5, 2026   Case Laws Income Tax
    Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
    March 5, 2026   Case Laws Income Tax
    Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
    March 5, 2026   Case Laws Income Tax
    Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
    March 5, 2026   Case Laws Customs
    Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
    March 5, 2026   Case Laws Customs
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    March 5, 2026   Case Laws Money Laundering
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    March 5, 2026   Case Laws Money Laundering
    Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
    March 5, 2026   Case Laws Money Laundering
    Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
    March 5, 2026   Case Laws Service Tax
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
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    March 3, 2026   Case Laws GST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
    March 3, 2026   Case Laws GST
    Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
    March 3, 2026   Case Laws GST
    Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
    March 3, 2026   Case Laws Income Tax
    Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
    March 3, 2026   Case Laws Income Tax
    Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
    March 3, 2026   Case Laws Income Tax
    Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
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March 5, 2026   Case Laws Income Tax
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based additions.
March 5, 2026   Case Laws Income Tax
Reopening under Section 147 cannot be invoked where third party seized material triggers Section 153C; reassessment quashed.
March 5, 2026   Case Laws Income Tax
Conduit bank account used for third party funds: credited sums treated as routed transactions and only commission assessed as income.
March 5, 2026   Case Laws Customs
Customs Valuation Principle: classification as furniture upheld but administrative valuation benchmarks cannot displace statutory valuation rules.
March 5, 2026   Case Laws Customs
Conditional exemption for imported aircraft covers use in non-scheduled charter services, so duty and penalties set aside.
March 5, 2026   Case Laws Companies Law
Distinction between commercial decisions and criminality: court quashed FIR where no prima facie fraud or identified accused.
March 5, 2026   Case Laws IBC
Condonation of Delay under the IBC: statutory limits on appeal timelines cannot be enlarged by Section 198, appeal dismissed.
March 5, 2026   Case Laws FEMA
Company Striking Off: liabilities and penalties survive; legal representatives liable limited to estate; Section 13(1) FEMA needs no mens rea.
March 5, 2026   Case Laws Money Laundering
Prima facie satisfaction under PMLA supports conditional bail when investigation is substantially complete and risks are mitigable.
March 5, 2026   Case Laws Money Laundering
Provisional attachment of proceeds of crime upheld as tainted assets traced to a bitcoin scheme; attachment valid despite non-accused possession.
March 5, 2026   Case Laws Money Laundering
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preserves 180 day rule.
March 5, 2026   Case Laws Service Tax
Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
March 5, 2026   Case Laws Central Excise
Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
March 5, 2026   Case Laws VAT / Sales Tax
Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
March 3, 2026   Case Laws GST
Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
March 3, 2026   Case Laws GST
Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
March 3, 2026   Case Laws GST
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.
March 3, 2026   Case Laws Income Tax
Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
March 3, 2026   Case Laws Income Tax
Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
March 3, 2026   Case Laws Income Tax
Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.

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GST

Assignment of the right to collect royalty by a State to a...

Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM

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GST February 12, 2026 Case Laws AAR
Assignment of the right to collect royalty by a State to a contractor is treated as a taxable licensing service, but Entry 65B in Notification No.12/2017 (as amended) exempts services to Excess Royalty Collection Contractors (ERCC) subject to reconciliation and end of contract certification; consequence: ERCCs obtain conditional exemption on the assigned right fees. Separately, statutory levies (royalty, seigniorage, DMF, MERIT) remain taxable under the Reverse Charge Mechanism and are payable by the quarry/mining leaseholders; consequence: ERCCs collect and remit these amounts but do not bear GST on them, although ERCCs must pay GST on collection/agency services they provide to the Government.
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Acts Income Tax
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