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    February 21, 2026   Case Laws GST
    Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
    February 21, 2026   Case Laws GST
    Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
    February 21, 2026   Case Laws GST
    Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
    February 21, 2026   Case Laws GST
    Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficien...
    February 21, 2026   Case Laws GST
    Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
    February 21, 2026   Case Laws Income Tax
    TDS under Section 194C treated fixed-percentage commissions as contractual payments, leading to disallowance under Section 40(a)(ia).
    February 21, 2026   Case Laws Income Tax
    Charitable purpose vs commercial contract: exemption denied where trust income from contractor activity, not incidental to charity.
    February 21, 2026   Case Laws Income Tax
    Capital gains deduction under Section 54F: actual investment in residential property within prescribed period qualifies despite partial CGAS deposit.
    February 21, 2026   Case Laws Income Tax
    Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessme...
    February 21, 2026   Case Laws Income Tax
    Tax credit entitlement where intermediary receives funds for principals: full TDS credit should be available despite gross receipts shown in Form26AS.
    February 21, 2026   Case Laws Income Tax
    Dividend Income Exemption precludes special deduction for taxable dividends, appellate reversal and remand for corrected income computation.
    February 21, 2026   Case Laws Income Tax
    Discretionary penalty power: tribunal set aside penalty against government body where no mala fide intent and correction filed.
    February 21, 2026   Case Laws Income Tax
    Audit requirement: mandatory books not maintained; penalty for non-maintenance sustained absent reasonable cause, but duplicate audit penalty avoided.
    February 21, 2026   Case Laws Income Tax
    Royalty under DTAA: treaty rate governs taxability and surcharge/cess disallowed; EULA software payments may not be royalty.
    February 21, 2026   Case Laws Income Tax
    Revision under Section 263 lacked material, so revision quashed and AO directed to verify fund acquisition cost.
    February 21, 2026   Case Laws Customs
    Classification of Medical Instruments: Thermal printers for diagnostic use fall under Chapter 90, reversing duty demand and penalties.
    February 21, 2026   Case Laws Customs
    Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
    February 21, 2026   Case Laws Customs
    Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
    February 21, 2026   Case Laws Customs
    Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
    February 21, 2026   Case Laws Customs
    Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.
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February 21, 2026   Case Laws GST
Profiteering under GST: respondent ordered to refund profiteered sums to homebuyers with applicable interest and penalty.
February 21, 2026   Case Laws GST
Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
February 21, 2026   Case Laws GST
Classification of paper bags rests on tariff heading and biodegradability; lacking proof, bags attract the standard 18% GST rate.
February 21, 2026   Case Laws GST
Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.
February 21, 2026   Case Laws GST
Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
February 21, 2026   Case Laws Income Tax
TDS under Section 194C treated fixed-percentage commissions as contractual payments, leading to disallowance under Section 40(a)(ia).
February 21, 2026   Case Laws Income Tax
Charitable purpose vs commercial contract: exemption denied where trust income from contractor activity, not incidental to charity.
February 21, 2026   Case Laws Income Tax
Capital gains deduction under Section 54F: actual investment in residential property within prescribed period qualifies despite partial CGAS deposit.
February 21, 2026   Case Laws Income Tax
Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessment.
February 21, 2026   Case Laws Income Tax
Tax credit entitlement where intermediary receives funds for principals: full TDS credit should be available despite gross receipts shown in Form26AS.
February 21, 2026   Case Laws Income Tax
Dividend Income Exemption precludes special deduction for taxable dividends, appellate reversal and remand for corrected income computation.
February 21, 2026   Case Laws Income Tax
Discretionary penalty power: tribunal set aside penalty against government body where no mala fide intent and correction filed.
February 21, 2026   Case Laws Income Tax
Audit requirement: mandatory books not maintained; penalty for non-maintenance sustained absent reasonable cause, but duplicate audit penalty avoided.
February 21, 2026   Case Laws Income Tax
Royalty under DTAA: treaty rate governs taxability and surcharge/cess disallowed; EULA software payments may not be royalty.
February 21, 2026   Case Laws Income Tax
Revision under Section 263 lacked material, so revision quashed and AO directed to verify fund acquisition cost.
February 21, 2026   Case Laws Customs
Classification of Medical Instruments: Thermal printers for diagnostic use fall under Chapter 90, reversing duty demand and penalties.
February 21, 2026   Case Laws Customs
Professional Negligence in Certificate Issuance found insufficient to establish knowing dealing or abetment; penalties set aside.
February 21, 2026   Case Laws Customs
Limitation of appeal reckoned from date of communication under section 128; appeal allowed and customs penalties set aside.
February 21, 2026   Case Laws Customs
Product classification by physical characteristics: cone type speakers held eligible for exemption; extended limitation and penalties rejected.
February 21, 2026   Case Laws Customs
Customs Valuation: tribunal upheld inclusion of agent and service payments in transaction value while reducing imposed penalty on mitigation grounds.

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Income Tax

Section 43CA applies only to transfer of land or building or...

Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.

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Income Tax April 24, 2026 Case Laws AT
Section 43CA applies only to transfer of land or building or both held as stock-in-trade, and its deeming fiction cannot be extended to TDR/FSI rights. Because transferable development rights are intangible development rights and not land or building per se, adoption of stamp duty value for their transfer was held impermissible. The addition made under section 43CA was therefore deleted, and the Revenue's appeal failed.
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Acts Income Tax
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