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    September 22, 2026   Case Laws GST
    Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
    September 22, 2026   Case Laws GST
    Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
    September 22, 2026   Case Laws GST
    Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
    September 22, 2026   Case Laws GST
    COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
    September 22, 2026   Case Laws GST
    Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
    September 22, 2026   Case Laws Income Tax
    Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services be...
    September 22, 2026   Case Laws Income Tax
    Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
    September 22, 2026   Case Laws Income Tax
    Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
    September 22, 2026   Case Laws Income Tax
    Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
    September 22, 2026   Case Laws GST
    Cinematographic-film copyright licensing: GST classification excludes information technology software, preserving regularisation and writ review for j...
    September 22, 2026   Case Laws Income Tax
    Functional profile determines TNMM over RPM for nil-price product replacement services and arm's-length price recomputation.
    September 22, 2026   Case Laws Income Tax
    Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
    September 22, 2026   Case Laws Income Tax
    Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adj...
    September 22, 2026   Case Laws Income Tax
    Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
    September 22, 2026   Case Laws Income Tax
    TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
    September 22, 2026   Case Laws Income Tax
    Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.
    September 22, 2026   Case Laws Income Tax
    Belated Form 9A filing may preserve deemed charitable-income application where substantial compliance and sufficient cause are established.
    September 22, 2026   Case Laws Income Tax
    Corroborative evidence for penny-stock additions: alleged undisclosed income and estimated profits failed without substantive proof.
    September 22, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
    September 22, 2026   Case Laws Customs
    Conditional redemption for re-export barred; customs value reassessment and penalties for import misdeclaration remain sustainable.
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September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.
September 22, 2026   Case Laws GST
Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits rational turnover filters and excludes software-product developers from captive software-services benchmarking.
September 22, 2026   Case Laws Income Tax
Internal comparables under TNMM take priority when audited segmental accounts reliably distinguish AE and non-AE transactions.
September 22, 2026   Case Laws Income Tax
Transitional reassessment savings permit direct reassessment notices after third-party searches conducted during the protected statutory period.
September 22, 2026   Case Laws Income Tax
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengeable.
September 22, 2026   Case Laws GST
Cinematographic-film copyright licensing: GST classification excludes information technology software, preserving regularisation and writ review for jurisdictional error.
September 22, 2026   Case Laws Income Tax
Functional profile determines TNMM over RPM for nil-price product replacement services and arm's-length price recomputation.
September 22, 2026   Case Laws Income Tax
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capital adjustment.
September 22, 2026   Case Laws Income Tax
Compulsorily convertible debentures retain debt character until conversion, while uniform no-interest receivable practices resist transfer-pricing adjustments.
September 22, 2026   Case Laws Income Tax
Demonetization-period cash deposits treated as business receipts cannot be taxed entirely as unexplained money without independent-source evidence.
September 22, 2026   Case Laws Income Tax
TNMM segmental comparability requires reliable common-expense allocation, while separately reported IT-enabled service segments may remain comparable.
September 22, 2026   Case Laws Income Tax
Recorded investments under section 69 cannot be treated as unexplained merely because partners' financial capacity is questioned.
September 22, 2026   Case Laws Income Tax
Belated Form 9A filing may preserve deemed charitable-income application where substantial compliance and sufficient cause are established.
September 22, 2026   Case Laws Income Tax
Corroborative evidence for penny-stock additions: alleged undisclosed income and estimated profits failed without substantive proof.
September 22, 2026   Case Laws Income Tax
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statutory route.
September 22, 2026   Case Laws Customs
Conditional redemption for re-export barred; customs value reassessment and penalties for import misdeclaration remain sustainable.

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Income Tax

Section 153C limitation requires the six-year look-back period...

Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.

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Income Tax October 5, 2026 Case Laws HC
Section 153C limitation requires the six-year look-back period to be calculated from the assessment year immediately preceding the year in which the satisfaction note is recorded. Where the satisfaction note was recorded in AY 2023-24, the period extended only to AY 2017-18; AY 2016-17 lay outside it. The notice for AY 2016-17 was therefore time-barred and quashed, and the writ petition succeeded.
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