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    March 24, 2026   Case Laws GST
    Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
    March 24, 2026   Case Laws GST
    Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
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    March 24, 2026   Case Laws Income Tax
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    March 24, 2026   Case Laws Income Tax
    Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
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    March 24, 2026   Case Laws GST
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    March 24, 2026   Case Laws GST
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    March 24, 2026   Case Laws GST
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    March 24, 2026   Case Laws Income Tax
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March 24, 2026   Case Laws GST
Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
March 24, 2026   Case Laws GST
Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
March 24, 2026   Case Laws GST
DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
March 24, 2026   Case Laws Income Tax
Search-seized loose sheets and unexplained assets: High Court upheld additions, rejected telescoping, and sustained undisclosed investment findings.
March 24, 2026   Case Laws Income Tax
Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
March 24, 2026   Case Laws Income Tax
Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
March 24, 2026   Case Laws Income Tax
Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
March 24, 2026   Case Laws Income Tax
Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
March 24, 2026   Case Laws Income Tax
Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
March 24, 2026   Case Laws Customs
Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
March 24, 2026   Case Laws Indian Laws
Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
March 24, 2026   Case Laws Indian Laws
Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
March 24, 2026   Case Laws Income Tax
Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
March 24, 2026   Case Laws Income Tax
Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.
March 24, 2026   Case Laws Income Tax
Reopening beyond four years and section 68 share capital additions failed where full disclosure and investor evidence were on record.
March 24, 2026   Case Laws GST
GST registration restoration turns on compliance with return filing and procedural verification before reinstatement.
March 24, 2026   Case Laws GST
Natural justice in refund appeals requires a chance to file a legible Bill of Lading before reconsideration on merits.
March 24, 2026   Case Laws GST
Effective personal hearing requires reply time first; assessment order quashed for breach of natural justice.
March 24, 2026   Case Laws Income Tax
Binding High Court directions cannot be ignored for a nil-rate withholding certificate when no stay has been obtained.
March 24, 2026   Case Laws Income Tax
Tax treatment of repairs, research spend, entry tax, DTAA make-available, and foreign commission favouring the assessee.

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Income Tax

A reassessment notice issued beyond three years from the end of...

Invalid reassessment sanction beyond three years vitiates notice and assessment where approval is taken from the wrong authority.

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Income Tax May 2, 2026 Case Laws AT
A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the higher authority specified under section 151(ii), not the Principal Commissioner. As the sanction was obtained from an incompetent authority, the approval was invalid and contrary to law. The Tribunal treated this defect as fatal and quashed both the reassessment notice and the consequential assessment order.
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Acts Income Tax
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