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    February 26, 2026   Case Laws GST
    Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
    February 26, 2026   Case Laws GST
    Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
    February 26, 2026   Case Laws GST
    Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
    February 26, 2026   Case Laws GST
    Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
    February 26, 2026   Case Laws GST
    Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
    February 26, 2026   Case Laws GST
    Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
    February 26, 2026   Case Laws GST
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    February 26, 2026   Case Laws GST
    Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
    February 26, 2026   Case Laws GST
    Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
    February 26, 2026   Case Laws Income Tax
    Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
    February 26, 2026   Case Laws Income Tax
    Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
    February 26, 2026   Case Laws Income Tax
    Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
    February 26, 2026   Case Laws Income Tax
    Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
    February 26, 2026   Case Laws Income Tax
    Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
    February 26, 2026   Case Laws Income Tax
    Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
    February 26, 2026   Case Laws Income Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case Laws Income Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case Laws Income Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
    February 26, 2026   Case Laws Income Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case Laws Income Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
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February 26, 2026   Case Laws GST
Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
February 26, 2026   Case Laws GST
Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
February 26, 2026   Case Laws GST
Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.
February 26, 2026   Case Laws GST
Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
February 26, 2026   Case Laws GST
Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
February 26, 2026   Case Laws GST
Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
February 26, 2026   Case Laws GST
Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
February 26, 2026   Case Laws GST
Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
February 26, 2026   Case Laws GST
Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
February 26, 2026   Case Laws Income Tax
Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
February 26, 2026   Case Laws Income Tax
Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
February 26, 2026   Case Laws Income Tax
Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
February 26, 2026   Case Laws Income Tax
Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
February 26, 2026   Case Laws Income Tax
Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
February 26, 2026   Case Laws Income Tax
Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
February 26, 2026   Case Laws Income Tax
Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
February 26, 2026   Case Laws Income Tax
Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
February 26, 2026   Case Laws Income Tax
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assessment.
February 26, 2026   Case Laws Income Tax
Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
February 26, 2026   Case Laws Income Tax
Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.

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Income Tax

The due date for issuance of TDS certificates under section 203...

TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

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Income Tax March 27, 2026 Circulars
The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
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Acts Income Tax
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