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    March 17, 2026   Case Laws Income Tax
    Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
    March 17, 2026   Case Laws Income Tax
    Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
    March 17, 2026   Case Laws Income Tax
    Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
    March 17, 2026   Case Laws Income Tax
    Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
    March 17, 2026   Case Laws Income Tax
    Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
    March 17, 2026   Case Laws Income Tax
    Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
    March 17, 2026   Case Laws Income Tax
    Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
    March 17, 2026   Case Laws Income Tax
    Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
    March 17, 2026   Case Laws Income Tax
    Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
    March 17, 2026   Case Laws Income Tax
    Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
    March 17, 2026   Case Laws Income Tax
    Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.
    March 17, 2026   Case Laws Income Tax
    Validity of reassessment: tangible information and independent application of mind upheld, so reopening and investment addition sustained.
    March 17, 2026   Case Laws Income Tax
    Admissibility of appeal: original filed return preserves appeal rights; advance tax cannot be insisted on disputed additions.
    March 17, 2026   Case Laws Income Tax
    Bright Line Test invalid for AMP benchmarking; tangible evidence required to establish AMP as an international transaction, no upward TP adjustment.
    March 17, 2026   Case Laws Customs
    Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
    March 17, 2026   Case Laws Customs
    Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
    March 17, 2026   Case Laws Customs
    Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.
    March 17, 2026   Case Laws Customs
    Equivalence of Excise and Customs: payment of excise equal to customs precluded customs demands and related penalties.
    March 17, 2026   Case Laws Companies Law
    Appealability of contempt notices: issuance of a show cause notice is not ordinarily appealable; reply may be filed before the tribunal.
    March 17, 2026   Case Laws SEBI
    Evidence-taking powers permitted: SEBI under 11C and the Tribunal under 15U; decisions must rely on evidence on record.
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March 17, 2026   Case Laws Income Tax
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's suo motu deduction.
March 17, 2026   Case Laws Income Tax
Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
March 17, 2026   Case Laws Income Tax
Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
March 17, 2026   Case Laws Income Tax
Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
March 17, 2026   Case Laws Income Tax
Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
March 17, 2026   Case Laws Income Tax
Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
March 17, 2026   Case Laws Income Tax
Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
March 17, 2026   Case Laws Income Tax
Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
March 17, 2026   Case Laws Income Tax
Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
March 17, 2026   Case Laws Income Tax
Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
March 17, 2026   Case Laws Income Tax
Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.
March 17, 2026   Case Laws Income Tax
Validity of reassessment: tangible information and independent application of mind upheld, so reopening and investment addition sustained.
March 17, 2026   Case Laws Income Tax
Admissibility of appeal: original filed return preserves appeal rights; advance tax cannot be insisted on disputed additions.
March 17, 2026   Case Laws Income Tax
Bright Line Test invalid for AMP benchmarking; tangible evidence required to establish AMP as an international transaction, no upward TP adjustment.
March 17, 2026   Case Laws Customs
Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
March 17, 2026   Case Laws Customs
Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
March 17, 2026   Case Laws Customs
Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.
March 17, 2026   Case Laws Customs
Equivalence of Excise and Customs: payment of excise equal to customs precluded customs demands and related penalties.
March 17, 2026   Case Laws Companies Law
Appealability of contempt notices: issuance of a show cause notice is not ordinarily appealable; reply may be filed before the tribunal.
March 17, 2026   Case Laws SEBI
Evidence-taking powers permitted: SEBI under 11C and the Tribunal under 15U; decisions must rely on evidence on record.

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GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

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GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
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Acts Income Tax
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