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    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.
    February 26, 2026   Case Laws Income Tax
    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
    February 26, 2026   Case Laws Income Tax
    Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
    February 26, 2026   Case Laws Income Tax
    Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
    February 26, 2026   Case Laws Income Tax
    Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
    February 26, 2026   Case Laws Benami Property
    Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
    February 26, 2026   Case Laws Customs
    Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
    February 26, 2026   Case Laws Customs
    Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
    February 26, 2026   Case Laws Customs
    Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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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.
February 26, 2026   Case Laws Income Tax
Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
February 26, 2026   Case Laws Income Tax
Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
February 26, 2026   Case Laws Income Tax
Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
February 26, 2026   Case Laws Income Tax
Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
February 26, 2026   Case Laws Benami Property
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets as estate property.
February 26, 2026   Case Laws Customs
Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
February 26, 2026   Case Laws Customs
Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
February 26, 2026   Case Laws Customs
Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
February 26, 2026   Case Laws Companies Law
Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
February 26, 2026   Case Laws IBC
Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
February 26, 2026   Case Laws IBC
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.

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GST

Pending constitution of the GST Appellate Tribunal, the Court...

GST recovery stayed conditionally on filing undertaking and making statutory pre-deposit while Appellate Tribunal remains unavailable.

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GST April 10, 2026 Case Laws HC
Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
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Acts Income Tax
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