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    April 2, 2026   Case Laws GST
    Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
    April 2, 2026   Case Laws GST
    GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
    April 2, 2026   Case Laws GST
    Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
    April 2, 2026   Case Laws GST
    Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
    April 2, 2026   Case Laws GST
    Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
    April 2, 2026   Case Laws GST
    Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
    April 2, 2026   Case Laws GST
    Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
    April 2, 2026   Case Laws GST
    Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
    April 2, 2026   Case Laws Income Tax
    Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
    April 2, 2026   Case Laws Income Tax
    Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
    April 2, 2026   Case Laws Income Tax
    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    April 2, 2026   Case Laws Income Tax
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case Laws Income Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case Laws Income Tax
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    April 2, 2026   Case Laws Income Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case Laws Income Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case Laws Income Tax
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
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April 2, 2026   Case Laws GST
Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
April 2, 2026   Case Laws GST
GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
April 2, 2026   Case Laws GST
Binding effect of appellate remand directions requires fresh adjudication after hearing where linked proceedings must be considered together.
April 2, 2026   Case Laws GST
Jurisdiction under Section 74 challenged over pre-GST development obligations and prima facie stay of GST proceedings
April 2, 2026   Case Laws GST
Conditional pre-deposit and de novo adjudication directed after additional 15% deposit and reply to the show cause notice.
April 2, 2026   Case Laws GST
Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.
April 2, 2026   Case Laws GST
Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt goods.
April 2, 2026   Case Laws GST
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties.
April 2, 2026   Case Laws Income Tax
Territorial jurisdiction and proof of valid demand orders controlled the writ; non-existent tax recovery was quashed.
April 2, 2026   Case Laws Income Tax
Book profit under MAT requires sale proceeds of fixed assets to pass through the profit and loss account, not reserves.
April 2, 2026   Case Laws Income Tax
Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
April 2, 2026   Case Laws Income Tax
Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
April 2, 2026   Case Laws Income Tax
Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
April 2, 2026   Case Laws Income Tax
Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
April 2, 2026   Case Laws Income Tax
ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
April 2, 2026   Case Laws Income Tax
Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
April 2, 2026   Case Laws Income Tax
Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
April 2, 2026   Case Laws Income Tax
TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
April 2, 2026   Case Laws Income Tax
Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
April 2, 2026   Case Laws Income Tax
Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.

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Customs

Pursuant to CBIC Instruction 22/2023, the SOP mandates a...

Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.

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Customs March 10, 2026 Circulars
Pursuant to CBIC Instruction 22/2023, the SOP mandates a preventive vigilance framework for the West Bengal Legislative Assembly elections 2026: a State Nodal Officer, Assistant State Nodal Officer, sub-nodal and district nodal officers are nominated to coordinate with other agencies; a Central Control Room and seizing-unit response teams must be maintained for road/transit checks and bonded-warehouse stock verification; all seizures with potential voter influence implications must be reported through the CVIGIL application the same day via the sub nodal to district nodal workflow; formations must ensure data authenticity and continuous reporting for the election period as directed by the ECI.
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Acts Income Tax
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