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    May 9, 2026   Case Laws Income Tax
    Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
    May 9, 2026   Case Laws Income Tax
    Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
    May 9, 2026   Case Laws Income Tax
    DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
    May 9, 2026   Case Laws Income Tax
    Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing on overdue receivables remitted for fresh interest benchmarking, while double additions and credit errors were corrected.
    May 9, 2026   Case Laws Income Tax
    Consequential penalty orders cannot survive once the underlying quantum assessment is quashed.
    May 9, 2026   Case Laws Income Tax
    Related-party consultancy charges and vehicle-loan interest were accepted as genuine business expenditure, with disallowances deleted.
    May 9, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c) ran from AO's initiation recommendation, making the later penalty order time-barred.
    May 9, 2026   Case Laws Income Tax
    Transfer pricing comparables and receivables interest: KPO exclusion, LIBOR plus 200 basis points, and case-specific credit period applied.
    May 9, 2026   Case Laws Income Tax
    Limited scrutiny exceeded without approval; partner-funded bank credits were not taxable as firm business income
    May 9, 2026   Case Laws Customs
    Knowledge of concealed goods required for penalty against Customs House Agent under customs law
    May 9, 2026   Case Laws Customs
    Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
    May 9, 2026   Case Laws Customs
    Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
    May 9, 2026   Case Laws Customs
    Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
    May 9, 2026   Case Laws Customs
    Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
    May 9, 2026   Case Laws Customs
    Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
    May 9, 2026   Case Laws Customs
    Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
    May 9, 2026   Case Laws Companies Law
    Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
    May 9, 2026   Case Laws Companies Law
    Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.
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May 9, 2026   Case Laws Income Tax
Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
May 9, 2026   Case Laws Income Tax
Merger of intimation with scrutiny assessment rendered the appeal infructuous and led to dismissal.
May 9, 2026   Case Laws Income Tax
Transfer pricing rules on comparables, working capital, ESOP parity and receivables interest reshaped by tribunal directions.
May 9, 2026   Case Laws Income Tax
DTAA taxation principles: royalty on receipt basis, software receipts not royalty, and offshore supply profits not taxable in India.
May 9, 2026   Case Laws Income Tax
Fly ash sale proceeds held taxable as business income; separate fund credit was only application of income, not overriding title.
May 9, 2026   Case Laws Income Tax
Transfer pricing on overdue receivables remitted for fresh interest benchmarking, while double additions and credit errors were corrected.
May 9, 2026   Case Laws Income Tax
Consequential penalty orders cannot survive once the underlying quantum assessment is quashed.
May 9, 2026   Case Laws Income Tax
Related-party consultancy charges and vehicle-loan interest were accepted as genuine business expenditure, with disallowances deleted.
May 9, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c) ran from AO's initiation recommendation, making the later penalty order time-barred.
May 9, 2026   Case Laws Income Tax
Transfer pricing comparables and receivables interest: KPO exclusion, LIBOR plus 200 basis points, and case-specific credit period applied.
May 9, 2026   Case Laws Income Tax
Limited scrutiny exceeded without approval; partner-funded bank credits were not taxable as firm business income
May 9, 2026   Case Laws Customs
Knowledge of concealed goods required for penalty against Customs House Agent under customs law
May 9, 2026   Case Laws Customs
Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
May 9, 2026   Case Laws Customs
Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
May 9, 2026   Case Laws Customs
Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
May 9, 2026   Case Laws Customs
Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
May 9, 2026   Case Laws Customs
Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
May 9, 2026   Case Laws Customs
Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
May 9, 2026   Case Laws Companies Law
Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
May 9, 2026   Case Laws Companies Law
Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.

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GST

Show cause notice sought cancellation of GST registration for...

Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies

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GST February 13, 2026 Case Laws HC
Show cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax credit from non existent or non operating suppliers; the notice relied on a DGGI communication as supporting material. Petitioner filed specific replies (including Form GST REG 18) addressing the allegation, indicating understanding of charges; the court found no prejudice from the mode of communication and held the proper officer may decide the cancellation matter on the basis of those replies in accordance with law within two weeks. The writ petition was disposed with that direction and the petitioner's cited decisions were found inapplicable.
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Acts Income Tax
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