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    August 14, 2026   Case Laws GST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case Laws GST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
    August 14, 2026   Case Laws GST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case Laws GST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
    August 14, 2026   Case Laws Income Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case Laws Income Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case Laws Income Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
    August 14, 2026   Case Laws Income Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
    August 14, 2026   Case Laws Income Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case Laws Income Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case Laws Income Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case Laws Income Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case Laws Income Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case Laws Income Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
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August 14, 2026   Case Laws GST
GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
August 14, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
August 14, 2026   Case Laws GST
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
August 14, 2026   Case Laws GST
Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
August 14, 2026   Case Laws GST
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the local authority.
August 14, 2026   Case Laws Income Tax
Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
August 14, 2026   Case Laws Income Tax
Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
August 14, 2026   Case Laws Income Tax
Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
August 14, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.
August 14, 2026   Case Laws Income Tax
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-income challenges.
August 14, 2026   Case Laws Income Tax
Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
August 14, 2026   Case Laws Income Tax
Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
August 14, 2026   Case Laws Income Tax
Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
August 14, 2026   Case Laws Income Tax
Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
August 14, 2026   Case Laws Income Tax
Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
August 14, 2026   Case Laws Income Tax
Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
August 14, 2026   Case Laws Income Tax
Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
August 14, 2026   Case Laws Income Tax
Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
August 14, 2026   Case Laws Income Tax
Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
August 14, 2026   Case Laws Income Tax
COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.

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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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