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    March 2, 2026   Case LawsGST
    Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
    March 2, 2026   Case LawsGST
    Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
    March 2, 2026   Case LawsGST
    Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
    March 2, 2026   Case LawsGST
    Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
    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.
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    March 2, 2026   Case Laws GST
    Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
    March 2, 2026   Case Laws GST
    Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
    March 2, 2026   Case Laws GST
    Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
    March 2, 2026   Case Laws GST
    Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
    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.

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      Income Tax

      Additions founded on uncorroborated seized loose papers and...

      Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.

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      Income TaxMarch 16, 2026Case LawsAT
      Additions founded on uncorroborated seized loose papers and undated marketing 'welcome' letters, and extrapolation of alleged sales using portal rates, are unsustainable where no receipts, bank trail, agreements or buyer admissions exist; such additions were deleted. Reliance on a DVO valuation to estimate unaccounted construction expenditure was held arbitrary where payments appeared in books with bank credits and TDS and no independent enquiry supported out of books spending; that addition was deleted. Higher gross profit in jewellery was not treated as unexplained credit where audited books, stock records and verifiable purchases supported receipts. Unsecured loans supported by bank evidence, confirmations and repayments were not taxable as unexplained credit. Approval under section 153D was found valid.
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      ActsIncome Tax
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