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    August 26, 2026   Case Laws GST
    GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
    August 26, 2026   Case Laws GST
    Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
    August 26, 2026   Case Laws GST
    Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
    August 26, 2026   Case Laws GST
    Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
    August 26, 2026   Case Laws Income Tax
    GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
    August 26, 2026   Case Laws Income Tax
    Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penal...
    August 26, 2026   Case Laws Income Tax
    Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
    August 26, 2026   Case Laws Income Tax
    Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
    August 26, 2026   Case Laws Income Tax
    Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
    August 26, 2026   Case Laws Income Tax
    Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
    August 26, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
    August 26, 2026   Case Laws Income Tax
    Bogus-purchase additions require transaction-specific evidence; supplier deregistration and later non-compliance alone cannot displace documented purc...
    August 26, 2026   Case Laws Income Tax
    Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
    August 26, 2026   Case Laws Income Tax
    TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
    August 26, 2026   Case Laws Income Tax
    Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.
    August 26, 2026   Case Laws Income Tax
    Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
    August 26, 2026   Case Laws Income Tax
    Resale Price Method supports foreign tested parties where merchant traders bear minimal commercial risks in back-to-back sales.
    August 26, 2026   Case Laws Customs
    Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.
    August 26, 2026   Case Laws Customs
    Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
    August 26, 2026   Case Laws Customs
    Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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August 26, 2026   Case Laws GST
GST demand limitation bars late notices unless extended recovery is supported by foundational fraud or suppression facts.
August 26, 2026   Case Laws GST
Fair hearing in budgetary support claims requires an opportunity to explain input tax credit declaration discrepancies before determination.
August 26, 2026   Case Laws GST
Bail in fraudulent input tax credit allegations granted where investigation was nearly complete and further custody unnecessary.
August 26, 2026   Case Laws GST
Input tax credit time limits: Section 16(5) preserves entitlement where the relevant return was filed before the cut-off.
August 26, 2026   Case Laws Income Tax
GST refund mismatch evidence remanded for fresh review, while reconciled trade payables defeat unexplained cash credit addition.
August 26, 2026   Case Laws Income Tax
Competent reassessment sanction is jurisdictional; invalid approval nullifies reassessment, while unproved trading turnover cannot trigger audit penalty.
August 26, 2026   Case Laws Income Tax
Additional evidence in commission claims requires fresh consideration when directly relevant, while unsupported uniform interest estimates fail.
August 26, 2026   Case Laws Income Tax
Copyrighted software use without copyright rights is not royalty; equipment supplies remain outside technical-service fees.
August 26, 2026   Case Laws Income Tax
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 153A.
August 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to scheduled-bank fixed deposits and qualifying savings balances from sale proceeds.
August 26, 2026   Case Laws Income Tax
Pecuniary jurisdiction for statutory tax notices makes assessments void when CBDT income-limit instructions are breached
August 26, 2026   Case Laws Income Tax
Bogus-purchase additions require transaction-specific evidence; supplier deregistration and later non-compliance alone cannot displace documented purchases.
August 26, 2026   Case Laws Income Tax
Foreign leave travel concession taxation requires employer tax deduction, with mandatory interest for non-deduction and limited relief routes.
August 26, 2026   Case Laws Income Tax
TNMM Benchmarking Bars Separate AMP Adjustment Where Interlinked Transactions Are Already Accepted at Arm's Length
August 26, 2026   Case Laws Income Tax
Foreign-currency loan benchmarking follows LIBOR-based rates, while delayed-receivable and exempt-income expense adjustments fail on the stated facts.
August 26, 2026   Case Laws Income Tax
Inadequate inquiry under section 263 requires proven inquiry failure, not merely a different revisional view on share gains.
August 26, 2026   Case Laws Income Tax
Resale Price Method supports foreign tested parties where merchant traders bear minimal commercial risks in back-to-back sales.
August 26, 2026   Case Laws Customs
Expiry of the show-cause notice period barred further proceedings and limited warehousing charges on release of detained gold articles.
August 26, 2026   Case Laws Customs
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate misclassification.
August 26, 2026   Case Laws Customs
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent authorities.

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GST

Suspension pending disciplinary inquiry is evaluated through a...

Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.

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GST February 19, 2026 Case Laws HC
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
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Acts Income Tax
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