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    April 2, 2026   Case LawsIncome Tax
    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    April 2, 2026   Case LawsIncome Tax
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    April 2, 2026   Case LawsIncome Tax
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    April 2, 2026   Case LawsIncome 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 LawsIncome Tax
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    April 2, 2026   Case LawsIncome Tax
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    April 2, 2026   Case LawsIncome Tax
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    April 2, 2026   Case LawsIncome Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case LawsIncome Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case LawsIncome Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case LawsIncome Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case LawsIncome Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case LawsIncome Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case LawsIncome Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case LawsIncome Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    April 2, 2026   Case LawsIncome Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case LawsIncome Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case LawsIncome Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
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    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.
    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case Laws Income Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case Laws Income Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the default.
    April 2, 2026   Case Laws Income Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case Laws Income Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case Laws Income Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.

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      Home› Highlights › GST › 2026 › April, 2026 › This
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      GST

      An apparent clerical error in the summary assessment could not...

      GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.

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      GSTApril 4, 2026Case LawsHC
      An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
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