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    October 10, 2026   Case Laws GST
    Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
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October 10, 2026   Case Laws GST
Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
October 10, 2026   Case Laws GST
CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
October 10, 2026   Case Laws GST
Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
October 10, 2026   Case Laws GST
GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
October 10, 2026   Case Laws Income Tax
Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
October 10, 2026   Case Laws Income Tax
Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
October 10, 2026   Case Laws Income Tax
Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax appeals.
October 10, 2026   Case Laws Income Tax
Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
October 10, 2026   Case Laws Money Laundering
Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
October 10, 2026   Case Laws Income Tax
Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
October 10, 2026   Case Laws Income Tax
Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
October 10, 2026   Case Laws Income Tax
Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
October 10, 2026   Case Laws Income Tax
Kachha Arhatia turnover excludes principals' agency sales; mechanical GST comparisons cannot support book rejection or arbitrary profit estimation.
October 10, 2026   Case Laws Income Tax
Reasonable cause defence in delayed financial transaction statements requires merits examination before penalty is sustained.
October 10, 2026   Case Laws Income Tax
Exempt-income expenditure disallowance remains capped at exempt income, preventing further adjustment where voluntary disallowance already matches it.
October 10, 2026   Case Laws Income Tax
Interest deduction on overdrafts requires a proven direct nexus with fixed-deposit income, failing which the claim is disallowed.
October 10, 2026   Case Laws Income Tax
Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's hands.

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Tariff rate quota benefits applied to qualifying imports of...

Tariff rate quota benefits support customs-duty refunds for qualifying crude soybean oil imports after improper refusal.

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Customs September 28, 2026 Case Laws HC
Tariff rate quota benefits applied to qualifying imports of crude soybean oil, making refund of excess customs duty admissible. The position followed prior rulings concerning the same product and import period, and Revenue did not contest it. The refusal of refund was set aside, and the refund claim was required to be processed in accordance with law within three months.
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Acts Income Tax
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