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    March 2, 2026   Case LawsGST
    Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
    March 2, 2026   Case LawsGST
    Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
    March 2, 2026   Case LawsGST
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
    March 2, 2026   Case LawsIncome Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case LawsIncome Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case LawsIncome Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    March 2, 2026   Case LawsIncome Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case LawsIncome Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case LawsIncome Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case LawsIncome Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case LawsIncome Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
    March 2, 2026   Case LawsIncome Tax
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    March 2, 2026   Case LawsCustoms
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    March 2, 2026   Case LawsCustoms
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    March 2, 2026   Case LawsCustoms
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    March 2, 2026   Case LawsCustoms
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
    March 2, 2026   Case LawsCustoms
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case LawsCustoms
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case LawsIBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case LawsIBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
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    March 2, 2026   Case Laws GST
    Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
    March 2, 2026   Case Laws GST
    Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
    March 2, 2026   Case Laws GST
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
    March 2, 2026   Case Laws Income Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case Laws Income Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case Laws Income Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.
    March 2, 2026   Case Laws Income Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case Laws Income Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.
    March 2, 2026   Case Laws Income Tax
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    March 2, 2026   Case Laws Customs
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    March 2, 2026   Case Laws Customs
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    March 2, 2026   Case Laws Customs
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    March 2, 2026   Case Laws Customs
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
    March 2, 2026   Case Laws Customs
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    March 2, 2026   Case Laws Customs
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    March 2, 2026   Case Laws IBC
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    March 2, 2026   Case Laws IBC
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.

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      GST

      Classification of goods under the Customs Tariff and their...

      Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.

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      GSTMarch 5, 2026Case LawsAAR
      Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts/essences/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.
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