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    February 9, 2026   Case Laws Income Tax
    Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
    February 9, 2026   Case Laws GST
    Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
    February 9, 2026   Case Laws GST
    Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
    February 9, 2026   Case Laws Income Tax
    Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
    February 9, 2026   Case Laws Income Tax
    Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
    February 9, 2026   Case Laws Income Tax
    Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
    February 9, 2026   Case Laws Income Tax
    Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
    February 9, 2026   Case Laws Customs
    Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender
    February 9, 2026   Case Laws Customs
    Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
    February 9, 2026   Case Laws Customs
    Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
    February 9, 2026   Case Laws Customs
    Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
    February 9, 2026   Case Laws Customs
    Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
    February 9, 2026   Case Laws Customs
    Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
    February 9, 2026   Case Laws Customs
    Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
    February 9, 2026   Case Laws FEMA
    Specific performance suit and FERA bar: court limits its adverse finding to one additional issue, leaving enforceability for trial.
    February 9, 2026   Case Laws Service Tax
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    February 9, 2026   Case Laws Wealth-tax
    Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
    February 7, 2026   Case Laws GST
    Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
    February 7, 2026   Case Laws GST
    Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
    February 7, 2026   Case Laws GST
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February 9, 2026   Case Laws Income Tax
Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for exemption
February 9, 2026   Case Laws GST
Remand for fresh hearing after appellate authority failed to consider documentary evidence; appeal quashed and remanded.
February 9, 2026   Case Laws GST
Retrospective registration cancellation challenged for lack of reasons and prior notice, review petition dismissed as not maintainable
February 9, 2026   Case Laws Income Tax
Revisional powers under Section 264 permit correcting taxpayer filing mistakes; impugned order set aside
February 9, 2026   Case Laws Income Tax
Reopening of assessment under Section 147: issuance within limitation, not service, sustains jurisdiction; challenge dismissed.
February 9, 2026   Case Laws Income Tax
Certificate under Section 197 for withholding tax rate directed at 2% temporarily, impugned orders set aside
February 9, 2026   Case Laws Income Tax
Stamp duty valuation versus sale consideration safe harbour retrospective application; revision u/s 263 quashed as change of opinion
February 9, 2026   Case Laws Customs
Entitlement to bail in NDPS prolonged pre-trial custody: parity-based bail granted with stringent conditions including passport surrender
February 9, 2026   Case Laws Customs
Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
February 9, 2026   Case Laws Customs
Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
February 9, 2026   Case Laws Customs
Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
February 9, 2026   Case Laws Customs
Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
February 9, 2026   Case Laws Customs
Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
February 9, 2026   Case Laws Customs
Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
February 9, 2026   Case Laws FEMA
Specific performance suit and FERA bar: court limits its adverse finding to one additional issue, leaving enforceability for trial.
February 9, 2026   Case Laws Service Tax
Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
February 9, 2026   Case Laws Wealth-tax
Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
February 7, 2026   Case Laws GST
Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
February 7, 2026   Case Laws GST
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
February 7, 2026   Case Laws GST
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.

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Income Tax

Interest on delayed statutory payments was held allowable as...

Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.

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Income Tax April 22, 2026 Case Laws AT
Interest on delayed statutory payments was held allowable as compensatory in nature, so disallowance of interest on delayed PF, ESI and service tax payments was not sustained. Cash payment disallowance under section 40A(3) failed because the assessee produced books, labour records and attendance material, and no specific payment to a single person in a day above the statutory threshold was identified. Addition under section 68 was deleted because the receipts were found to be business advances from customers against supply of goods, not unexplained cash credits. The Revenue's challenge was dismissed and the appellate order was upheld.
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Acts Income Tax
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