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    February 28, 2026   Case Laws Income Tax
    Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
    February 28, 2026   Case Laws Income Tax
    Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
    February 28, 2026   Case Laws Income Tax
    Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
    February 28, 2026   Case Laws Income Tax
    Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
    February 28, 2026   Case Laws Income Tax
    Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
    February 28, 2026   Case Laws Income Tax
    Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.
    February 28, 2026   Case Laws Income Tax
    Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
    February 28, 2026   Case Laws Income Tax
    Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction...
    February 28, 2026   Case Laws Income Tax
    Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
    February 28, 2026   Case Laws Benami Property
    Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
    February 28, 2026   Case Laws Customs
    Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
    February 28, 2026   Case Laws Customs
    Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitat...
    February 28, 2026   Case Laws Customs
    Distinctness of software for customs valuation: software excluded from assessable value; reassessment and penalties disallowed.
    February 28, 2026   Case Laws Customs
    Conversion of ores into concentrates treated as manufacture, so processed imports lose exemption and attract duty and interest.
    February 28, 2026   Case Laws Customs
    Customs Broker duty to inform: confirmed penalty for failing to report mixed passenger baggage; licence revocation overturned.
    February 28, 2026   Case Laws Customs
    Burden of proof on Revenue: failure to prove open cells led to LED/LCD panel classification and exemption restored.
    February 28, 2026   Case Laws FEMA
    Legitimacy of foreign funds governs post residence transfer rights; unexplained funds attract contravention and permit penalty reduction.
    February 28, 2026   Case Laws FEMA
    Standard of proof by preponderance confirms FEMA contraventions based on bank credits and TT corroboration, with confiscation and penalty adjustment.
    February 28, 2026   Case Laws Service Tax
    Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
    February 28, 2026   Case Laws Central Excise
    Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
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February 28, 2026   Case Laws Income Tax
Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof.
February 28, 2026   Case Laws Income Tax
Audit Report Requirement: proviso applied from cut-off date, mere CA certificate insufficient and penalty for non-filing upheld.
February 28, 2026   Case Laws Income Tax
Undervalued property under Section 56(2)(vii) - remanded for AO to verify books, CBDT guidance and afford hearing.
February 28, 2026   Case Laws Income Tax
Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift ordered using adjusted TNMM comparability margin.
February 28, 2026   Case Laws Income Tax
Substantial justice over technical non compliance: non deliberate delay in Form 10CCB cannot deny a valid start up tax exemption.
February 28, 2026   Case Laws Income Tax
Books of account rejection required before estimation; estimated additions quashed where AO accepted the books and yet made independent estimates.
February 28, 2026   Case Laws Income Tax
Excessiveness under section 40A(2) must be found; lack of minute employee details alone cannot justify disallowance.
February 28, 2026   Case Laws Income Tax
Goodwill Depreciation disallowed as artificial creation; buy-back distributed-income tax sustained and valuation rejected on related-party transaction.
February 28, 2026   Case Laws Income Tax
Revenue v Capital classification: temporary, site-specific works that yield no enduring business benefit are revenue expenditure, not capital.
February 28, 2026   Case Laws Benami Property
Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.
February 28, 2026   Case Laws Customs
Limitation on Redemption Option: failure to pay within the statutory period and lack of pending appeal nullified the redemption right.
February 28, 2026   Case Laws Customs
Import entitlement for repairs and after sales service extends to authorised service agents; provisional release allowed subject to bond and quantitative ceiling.
February 28, 2026   Case Laws Customs
Distinctness of software for customs valuation: software excluded from assessable value; reassessment and penalties disallowed.
February 28, 2026   Case Laws Customs
Conversion of ores into concentrates treated as manufacture, so processed imports lose exemption and attract duty and interest.
February 28, 2026   Case Laws Customs
Customs Broker duty to inform: confirmed penalty for failing to report mixed passenger baggage; licence revocation overturned.
February 28, 2026   Case Laws Customs
Burden of proof on Revenue: failure to prove open cells led to LED/LCD panel classification and exemption restored.
February 28, 2026   Case Laws FEMA
Legitimacy of foreign funds governs post residence transfer rights; unexplained funds attract contravention and permit penalty reduction.
February 28, 2026   Case Laws FEMA
Standard of proof by preponderance confirms FEMA contraventions based on bank credits and TT corroboration, with confiscation and penalty adjustment.
February 28, 2026   Case Laws Service Tax
Reverse Charge Liability: recipient bears service tax for manpower supply; extended limitation and penalty disallowed.
February 28, 2026   Case Laws Central Excise
Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.

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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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