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    September 14, 2026   Case Laws Income Tax
    Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
    September 14, 2026   Case Laws Income Tax
    Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
    September 14, 2026   Case Laws Income Tax
    Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
    September 14, 2026   Case Laws Income Tax
    Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
    September 14, 2026   Case Laws Income Tax
    Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
    September 14, 2026   Case Laws Income Tax
    Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
    September 14, 2026   Case Laws Income Tax
    Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
    September 14, 2026   Case Laws Income Tax
    Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
    September 14, 2026   Case Laws Income Tax
    Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
    September 14, 2026   Case Laws Income Tax
    DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
    September 14, 2026   Case Laws Customs
    Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
    September 14, 2026   Case Laws Customs
    Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
    Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
    September 14, 2026   Case Laws Companies Law
    Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
    September 14, 2026   Case Laws Service Tax
    Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
    September 14, 2026   Case Laws Service Tax
    Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
    September 12, 2026   Case Laws Income Tax
    Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
    September 12, 2026   Case Laws Income Tax
    TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
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September 14, 2026   Case Laws Income Tax
Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
September 14, 2026   Case Laws Income Tax
Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
September 14, 2026   Case Laws Income Tax
Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
September 14, 2026   Case Laws Income Tax
Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
September 14, 2026   Case Laws Income Tax
Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
September 14, 2026   Case Laws Income Tax
Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
September 14, 2026   Case Laws Income Tax
Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
September 14, 2026   Case Laws Income Tax
Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
September 14, 2026   Case Laws Income Tax
Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party allegations.
September 14, 2026   Case Laws Income Tax
DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
September 14, 2026   Case Laws Customs
Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
September 14, 2026   Case Laws Customs
Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
September 14, 2026   Case Laws Companies Law
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids procedural rejection.
September 14, 2026   Case Laws Service Tax
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution treatment.
September 14, 2026   Case Laws Service Tax
Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
September 12, 2026   Case Laws Income Tax
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appeal.
September 12, 2026   Case Laws Income Tax
TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.

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Home › Highlights › GST › 2026 › September, 2026 › This
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GST

Personal hearing before an adverse GST order is required to...

Personal hearing in GST adjudication remains mandatory; orders issued without it may be quashed and reconsidered after hearing.

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GST September 11, 2026 Case Laws HC
Personal hearing before an adverse GST order is required to satisfy principles of natural justice. Where the State cannot establish that an opportunity of hearing was granted, a challenge based on procedural unfairness is sustainable. An adverse GST order issued without such hearing is liable to be quashed, while the Department may pass a fresh order only after providing a proper opportunity of hearing.
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