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    March 11, 2026   Case Laws Customs
    Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
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    March 11, 2026   Case Laws Customs
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    March 11, 2026   Case Laws Customs
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    March 11, 2026   Case Laws Income Tax
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March 11, 2026   Case Laws Customs
Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
March 11, 2026   Case Laws IBC
Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
March 11, 2026   Case Laws IBC
Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
March 11, 2026   Case Laws GST
Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
March 11, 2026   Case Laws Income Tax
Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
March 11, 2026   Case Laws Income Tax
Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
March 11, 2026   Case Laws Income Tax
Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
March 11, 2026   Case Laws Income Tax
Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
March 11, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
March 11, 2026   Case Laws Income Tax
Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
March 11, 2026   Case Laws Customs
Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not apply.
March 11, 2026   Case Laws Customs
Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
March 11, 2026   Case Laws Customs
Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
March 11, 2026   Case Laws Companies Law
Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
March 11, 2026   Case Laws Companies Law
Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
March 11, 2026   Case Laws IBC
Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
March 11, 2026   Case Laws Income Tax
Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
March 11, 2026   Case Laws Income Tax
Cessation of liability requires actual waiver and benefit in the year; absent both, tax addition under cessation rule deleted.
March 11, 2026   Case Laws Income Tax
Erroneous Tax Audit Report: corrected auditor revision nullifies disallowance where clerical/figural error is proved, so addition deleted.
March 11, 2026   Case Laws Income Tax
Application of Income for Charitable Purposes upheld; donations to other registered charitable trusts preserve tax-exempt status.

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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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