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Sun, 19 Jul 2026 21:36:39 +0530 en-us webmaster@taxtmi.com editor@taxtmi.com 60 Genuine hardship in delayed Form 10DA claims requires merits-based condonation, not rejection based on corporate financial capacity. https://www.taxtmi.com/caselaws?id=795233 https://www.taxtmi.com/caselaws?id=795233 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Rule 8D disallowance needs recorded dissatisfaction; project provisions need verification, and non-shareholder borrowers cannot face deemed-dividend taxation. https://www.taxtmi.com/caselaws?id=795199 https://www.taxtmi.com/caselaws?id=795199 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Condonation of delay turns on a bona fide explanation, supporting liberal discretion and merits adjudication. https://www.taxtmi.com/caselaws?id=795218 https://www.taxtmi.com/caselaws?id=795218 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Revisional time limits restrict delayed tax orders, while valid works-contract deductions and input tax credit evidence require proper assessment. https://www.taxtmi.com/caselaws?id=795159 https://www.taxtmi.com/caselaws?id=795159 Sun, 19 Jul 2026 21:36:39 +0530 VAT Case-Laws TaxLaws TaxTMI Post-inspection revised returns cannot erase unreconciled turnover suppression, though subsequent payment may moderate estimated additions and penalties remain enforceable. https://www.taxtmi.com/caselaws?id=795160 https://www.taxtmi.com/caselaws?id=795160 Sun, 19 Jul 2026 21:36:39 +0530 VAT Case-Laws TaxLaws TaxTMI Related-person valuation rules do not apply where corporate entities are not relatives and sales are not exclusively through one buyer. https://www.taxtmi.com/caselaws?id=795161 https://www.taxtmi.com/caselaws?id=795161 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Timely export established by contemporaneous export records, making delayed ARE-1 certification insufficient to sustain excise duty demand. https://www.taxtmi.com/caselaws?id=795162 https://www.taxtmi.com/caselaws?id=795162 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Input service credit for plant setup remains available where services directly relate to manufacture and no exclusion applies. https://www.taxtmi.com/caselaws?id=795163 https://www.taxtmi.com/caselaws?id=795163 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Lump-sum contract finality prevents recovery of unaccounted pre-existing duty-exemption benefits and requires release of security deposits. https://www.taxtmi.com/caselaws?id=795164 https://www.taxtmi.com/caselaws?id=795164 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Statutory university affiliation functions are education-promoting public duties, exempt from service tax and not taxable services for consideration. https://www.taxtmi.com/caselaws?id=795165 https://www.taxtmi.com/caselaws?id=795165 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Penal minimum gas offtake charges and sale-linked marketing margins do not constitute consideration for taxable services. https://www.taxtmi.com/caselaws?id=795166 https://www.taxtmi.com/caselaws?id=795166 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Electricity-generation service exemption covers hydroelectric project fabrication, erection and commissioning services, eliminating service tax liability and related consequences. https://www.taxtmi.com/caselaws?id=795167 https://www.taxtmi.com/caselaws?id=795167 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Business auxiliary service classification remains unexamined after the civil appeal was dismissed as time-barred for delay. https://www.taxtmi.com/caselaws?id=795168 https://www.taxtmi.com/caselaws?id=795168 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Prima facie money-laundering material defeats discharge where trustee conduct links the accused to loan diversion and laundering allegations. https://www.taxtmi.com/caselaws?id=795169 https://www.taxtmi.com/caselaws?id=795169 Sun, 19 Jul 2026 21:36:39 +0530 PMLA Case-Laws TaxLaws TaxTMI Financial debt requires allottee disbursement; a flat received for unpaid service dues does not confer financial-creditor status or homebuyer protections. https://www.taxtmi.com/caselaws?id=795170 https://www.taxtmi.com/caselaws?id=795170 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Personal guarantor insolvency proceedings may begin independently, without prior or pending corporate debtor insolvency or liquidation proceedings. https://www.taxtmi.com/caselaws?id=795171 https://www.taxtmi.com/caselaws?id=795171 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Personal guarantor insolvency moratorium requires a filed application, allowing SARFAESI enforcement despite the corporate debtor's CIRP. https://www.taxtmi.com/caselaws?id=795172 https://www.taxtmi.com/caselaws?id=795172 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Statutory charge over VAT dues supports secured operational creditor status only for charge-covered claims in resolution distribution. https://www.taxtmi.com/caselaws?id=795173 https://www.taxtmi.com/caselaws?id=795173 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Secured operational debt status excludes Central Sales Tax dues while recognising secured State tax dues in insolvency distribution https://www.taxtmi.com/caselaws?id=795174 https://www.taxtmi.com/caselaws?id=795174 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Special Bonded Warehouse Licence cancellation fails where cost recovery charges are paid and no licence-condition breach is established. https://www.taxtmi.com/caselaws?id=795176 https://www.taxtmi.com/caselaws?id=795176 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Certificate of Origin verification procedure governs preferential tariff exemption; customs cannot independently reject origin claims based on value addition. https://www.taxtmi.com/caselaws?id=795177 https://www.taxtmi.com/caselaws?id=795177 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Knowledge of export-goods misdeclaration is essential before customs penalties can be imposed on a broker's G-card holder. https://www.taxtmi.com/caselaws?id=795178 https://www.taxtmi.com/caselaws?id=795178 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Customs exemption claims require strict coverage, but full import disclosure prevents extended limitation and penalty for erroneous claims. https://www.taxtmi.com/caselaws?id=795179 https://www.taxtmi.com/caselaws?id=795179 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Statutory condonation limit bars delayed Commissioner (Appeals) filings beyond the expressly permitted outer period. https://www.taxtmi.com/caselaws?id=795180 https://www.taxtmi.com/caselaws?id=795180 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Provisional release of imported multifunctional devices requires enhanced duty payment and security while customs adjudication proceeds independently. https://www.taxtmi.com/caselaws?id=795181 https://www.taxtmi.com/caselaws?id=795181 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Joint ownership with a spouse does not bar capital gains reinvestment relief where the taxpayer retains property rights. https://www.taxtmi.com/caselaws?id=795191 https://www.taxtmi.com/caselaws?id=795191 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Unexplained investment requires corroborative proof; an unauthenticated third-party loose sheet cannot alone establish undisclosed property consideration. https://www.taxtmi.com/caselaws?id=795192 https://www.taxtmi.com/caselaws?id=795192 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment limitation under the first proviso to section 149 invalidates notices already barred under the earlier regime. https://www.taxtmi.com/caselaws?id=795193 https://www.taxtmi.com/caselaws?id=795193 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Unreimbursed distributor promotion costs and dealer price-drop credits may qualify as deductible business expenditure when commercially necessary and substantiated. https://www.taxtmi.com/caselaws?id=795194 https://www.taxtmi.com/caselaws?id=795194 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Interest-free funds presumption prevents disallowance and capitalisation of borrowing costs on subsidiary investments when own funds exceed investments. https://www.taxtmi.com/caselaws?id=795195 https://www.taxtmi.com/caselaws?id=795195 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Registered valuer's improvement-cost estimate cannot be rejected without a valuation reference; capital gains require recomputation. https://www.taxtmi.com/caselaws?id=795196 https://www.taxtmi.com/caselaws?id=795196 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Cash repayment within a genuine family arrangement does not justify penalty where the spouse transaction is fully explained. https://www.taxtmi.com/caselaws?id=795197 https://www.taxtmi.com/caselaws?id=795197 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment limitation and evidence-based additions: belated notices and conjectural profit estimates on documented investment sales cannot stand. https://www.taxtmi.com/caselaws?id=795198 https://www.taxtmi.com/caselaws?id=795198 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Condonation of delay requires credible diligence and bona fides; prolonged unexplained inaction resulted in rejection of the request. https://www.taxtmi.com/caselaws?id=795200 https://www.taxtmi.com/caselaws?id=795200 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Commission deduction under Section 57 supported where partnership firm's customer network directly facilitated commission-generating transactions. https://www.taxtmi.com/caselaws?id=795201 https://www.taxtmi.com/caselaws?id=795201 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reasonable cause for journal-entry loan transfers in bona fide restructuring prevents penalty for non-banking acceptance of genuine business loans. https://www.taxtmi.com/caselaws?id=795202 https://www.taxtmi.com/caselaws?id=795202 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Rule 8 tea-income apportionment limits employees' PF and ESI disallowance to the taxable business-income component only. https://www.taxtmi.com/caselaws?id=795203 https://www.taxtmi.com/caselaws?id=795203 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI ESOP income misclassification as capital gains did not constitute misreporting where corrected as salary perquisite during reassessment. https://www.taxtmi.com/caselaws?id=795204 https://www.taxtmi.com/caselaws?id=795204 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Bogus purchase disallowance requires cogent evidence; accepted sales may justify only embedded-profit estimation for unverifiable purchases. https://www.taxtmi.com/caselaws?id=795205 https://www.taxtmi.com/caselaws?id=795205 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Competent approval for delayed reassessment notices was mandatory; approval by an unauthorised authority invalidated the notice and assessment. https://www.taxtmi.com/caselaws?id=795206 https://www.taxtmi.com/caselaws?id=795206 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Common area maintenance charges are contractual service payments, requiring TDS under Section 194C rather than rent-based deduction. https://www.taxtmi.com/caselaws?id=795207 https://www.taxtmi.com/caselaws?id=795207 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Stamp-duty value addition under Section 56(2)(x) must reflect subsequent valuation and the taxpayer's ownership share. https://www.taxtmi.com/caselaws?id=795208 https://www.taxtmi.com/caselaws?id=795208 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Tax adjustment rectification is available where a revised assessment shows nil balance payable, subject to record verification. https://www.taxtmi.com/caselaws?id=795209 https://www.taxtmi.com/caselaws?id=795209 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Market value of captive power uses the industrial consumer tariff, increasing eligible profit computation for the deduction. https://www.taxtmi.com/caselaws?id=795210 https://www.taxtmi.com/caselaws?id=795210 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Charitable travel expenditure preserved tax exemption where no evidence showed personal benefit or departure from trust objects. https://www.taxtmi.com/caselaws?id=795211 https://www.taxtmi.com/caselaws?id=795211 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment limitation under Section 149 controls notice issuance; time for a Section 148A order cannot extend the statutory deadline. https://www.taxtmi.com/caselaws?id=795212 https://www.taxtmi.com/caselaws?id=795212 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Business expense verification supported deletion of unsupported additions, while proportionate disallowance remained for inadequately substantiated expense heads. https://www.taxtmi.com/caselaws?id=795213 https://www.taxtmi.com/caselaws?id=795213 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Electronic Form 10B filing delay may be condoned when reasonable cause and genuine hardship support exemption consideration. https://www.taxtmi.com/caselaws?id=795214 https://www.taxtmi.com/caselaws?id=795214 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Interest-free funds presumption prevents interest capitalisation, while rule 8D disallowance cannot independently increase book profit computation. https://www.taxtmi.com/caselaws?id=795215 https://www.taxtmi.com/caselaws?id=795215 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment based on mismatched alleged entry characteristics failed where intraday trading profit was already offered to tax. https://www.taxtmi.com/caselaws?id=795216 https://www.taxtmi.com/caselaws?id=795216 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Minimum Alternate Tax computation provisions remain inapplicable to statutory corporations not incorporated under company law and governed by separate accounting statutes. https://www.taxtmi.com/caselaws?id=795217 https://www.taxtmi.com/caselaws?id=795217 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Telescoping requires source-and-period nexus; property investment and fixed deposits must be assessed on actual unaccounted investment. https://www.taxtmi.com/caselaws?id=795219 https://www.taxtmi.com/caselaws?id=795219 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Condonation of delay for revised exemption claims requires liberal consideration where identically placed retirees received finalised relief. https://www.taxtmi.com/caselaws?id=795220 https://www.taxtmi.com/caselaws?id=795220 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Occupancy certificate issuance fixes anti-profiteering computation, requiring identifiable homebuyers to receive input tax credit benefits with interest. https://www.taxtmi.com/caselaws?id=795221 https://www.taxtmi.com/caselaws?id=795221 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Extended input tax credit entitlement applies where delayed returns were filed before the statutory cut-off date. https://www.taxtmi.com/caselaws?id=795222 https://www.taxtmi.com/caselaws?id=795222 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Statutory appellate remedy for GST registration cancellation generally precludes writ jurisdiction despite an unconsidered revocation representation. https://www.taxtmi.com/caselaws?id=795223 https://www.taxtmi.com/caselaws?id=795223 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Alternative appellate remedy directs tax-demand challenges to appeal, with temporary protection from coercive recovery measures. https://www.taxtmi.com/caselaws?id=795224 https://www.taxtmi.com/caselaws?id=795224 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Notice-specific grounds for GST registration cancellation required restoration where cancellation relied on unnotified non-filing of consecutive returns. https://www.taxtmi.com/caselaws?id=795225 https://www.taxtmi.com/caselaws?id=795225 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Invoice-number discrepancies in origin certificates can support customs exemption notices, requiring factual explanation before the competent customs authority. https://www.taxtmi.com/caselaws?id=795226 https://www.taxtmi.com/caselaws?id=795226 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Independent application of mind is essential for tax notices; AI-generated notices without it are legally unsustainable. https://www.taxtmi.com/caselaws?id=795227 https://www.taxtmi.com/caselaws?id=795227 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Personal hearing requirement: demand order set aside because adjudication without a hearing breached principles of natural justice. https://www.taxtmi.com/caselaws?id=795228 https://www.taxtmi.com/caselaws?id=795228 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI GST registration cancellation notices require specific factual allegations; bare citation of Rule 21 grounds denies meaningful hearing. https://www.taxtmi.com/caselaws?id=795229 https://www.taxtmi.com/caselaws?id=795229 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Duplicate GST proceedings for identical input tax credit transactions are barred; demand relating to common suppliers was quashed. https://www.taxtmi.com/caselaws?id=795230 https://www.taxtmi.com/caselaws?id=795230 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Show cause notice and hearing are mandatory before imposing penalty; their absence invalidates the penalty proceedings. https://www.taxtmi.com/caselaws?id=795231 https://www.taxtmi.com/caselaws?id=795231 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Inadvertent e-way bill discrepancies cannot trigger detention penalties where goods match records and no tax avoidance is established. https://www.taxtmi.com/caselaws?id=795232 https://www.taxtmi.com/caselaws?id=795232 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Co-operative bank deposit interest qualifies for Section 80P(2)(d) deduction when banks are registered co-operative societies under State law https://www.taxtmi.com/caselaws?id=795142 https://www.taxtmi.com/caselaws?id=795142 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Concurrent customs fact findings remain immune from writ reappreciation absent perversity, evidentiary deficiency, arbitrariness, jurisdictional error, or manifest illegality. https://www.taxtmi.com/caselaws?id=795128 https://www.taxtmi.com/caselaws?id=795128 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Statutory appellate remedy bars writ challenge where GST adjudication disputes concern evidence assessment and no exceptional circumstances exist. https://www.taxtmi.com/caselaws?id=795156 https://www.taxtmi.com/caselaws?id=795156 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Cheque dishonour prosecution requires timely presentation and valid service of an accurate demand notice; defective compliance sustains acquittal. https://www.taxtmi.com/caselaws?id=795103 https://www.taxtmi.com/caselaws?id=795103 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Cheque dishonour presumptions remain unrebutted where the accused presents inconsistent, unsupported repayment and security-cheque defences. https://www.taxtmi.com/caselaws?id=795104 https://www.taxtmi.com/caselaws?id=795104 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Registered secured creditor priority prevails over unenforced State tax attachments, protecting auction purchasers from continuing revenue-record encumbrances. https://www.taxtmi.com/caselaws?id=795105 https://www.taxtmi.com/caselaws?id=795105 Sun, 19 Jul 2026 21:36:39 +0530 VAT Case-Laws TaxLaws TaxTMI Tax-variation clauses override firm-price treatment, requiring excise-duty reductions to benefit the purchaser and preventing supplier unjust enrichment. https://www.taxtmi.com/caselaws?id=795106 https://www.taxtmi.com/caselaws?id=795106 Sun, 19 Jul 2026 21:36:39 +0530 VAT Case-Laws TaxLaws TaxTMI Related-person valuation requires more than common management; revenue neutrality and departmental knowledge defeated duty demand and extended limitation. https://www.taxtmi.com/caselaws?id=795107 https://www.taxtmi.com/caselaws?id=795107 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Clerical errors in statutory returns cannot sustain excise demands where supporting records disclose the correct clearances and negate suppression. https://www.taxtmi.com/caselaws?id=795108 https://www.taxtmi.com/caselaws?id=795108 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Factory-use exemption for job-worked tractor parts applies on proven end use, while absent suppression bars extended limitation. https://www.taxtmi.com/caselaws?id=795109 https://www.taxtmi.com/caselaws?id=795109 Sun, 19 Jul 2026 21:36:39 +0530 Excise Case-Laws TaxLaws TaxTMI Extended limitation requires intent to evade; disputed intermediary-service classification restricted service tax recovery to the normal period. https://www.taxtmi.com/caselaws?id=795110 https://www.taxtmi.com/caselaws?id=795110 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI CENVAT credit for deposit-insurance premium is admissible when the insurance service supports taxable banking and financial services. https://www.taxtmi.com/caselaws?id=795111 https://www.taxtmi.com/caselaws?id=795111 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Electricity transmission-related charges fall outside declared services, and interpretative uncertainty prevents extended service-tax limitation recovery. https://www.taxtmi.com/caselaws?id=795112 https://www.taxtmi.com/caselaws?id=795112 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Unjust enrichment presumption rebutted where reversed Cenvat credit was not recovered from customers, making refund payable to assessee. https://www.taxtmi.com/caselaws?id=795113 https://www.taxtmi.com/caselaws?id=795113 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Refund of unlawful service-tax deposits escapes statutory limitation, but unjust enrichment bars recovery by claimants who passed on incidence. https://www.taxtmi.com/caselaws?id=795114 https://www.taxtmi.com/caselaws?id=795114 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Railway sanitation and housekeeping services qualified for exemption, while repeat demands could not rely on alleged suppression. https://www.taxtmi.com/caselaws?id=795115 https://www.taxtmi.com/caselaws?id=795115 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Show cause notice service requires proof of delivery; mere issuance cannot sustain time-barred service-tax adjudication proceedings. https://www.taxtmi.com/caselaws?id=795116 https://www.taxtmi.com/caselaws?id=795116 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Reverse charge on mining royalty places service-tax liability on recipients and excludes them from threshold exemption benefits. https://www.taxtmi.com/caselaws?id=795117 https://www.taxtmi.com/caselaws?id=795117 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Reverse-charge service tax on CIF sea freight cannot support proceedings after the underlying levy was invalidated. https://www.taxtmi.com/caselaws?id=795118 https://www.taxtmi.com/caselaws?id=795118 Sun, 19 Jul 2026 21:36:39 +0530 Service Tax Case-Laws TaxLaws TaxTMI Prima facie scrutiny at discharge permits money-laundering prosecution to continue without adjudicating predicate offences or asset legitimacy. https://www.taxtmi.com/caselaws?id=795119 https://www.taxtmi.com/caselaws?id=795119 Sun, 19 Jul 2026 21:36:39 +0530 PMLA Case-Laws TaxLaws TaxTMI Consideration of objections before bank account attachment required; matter remitted for a reasoned decision on the petitioner's objections. https://www.taxtmi.com/caselaws?id=795120 https://www.taxtmi.com/caselaws?id=795120 Sun, 19 Jul 2026 21:36:39 +0530 PMLA Case-Laws TaxLaws TaxTMI Knowing participation in routing tainted loan funds prima facie supports a money-laundering complaint and defeats quashing. https://www.taxtmi.com/caselaws?id=795121 https://www.taxtmi.com/caselaws?id=795121 Sun, 19 Jul 2026 21:36:39 +0530 PMLA Case-Laws TaxLaws TaxTMI IBC appeal limitation begins on pronouncement, and the statutory outer limit for condonation cannot be extended. https://www.taxtmi.com/caselaws?id=795122 https://www.taxtmi.com/caselaws?id=795122 Sun, 19 Jul 2026 21:36:39 +0530 TaxLaws Case-Laws TaxTMI Discretionary restoration costs require reasoned, case-specific justification and may not apply to statutory authorities performing assessment functions. https://www.taxtmi.com/caselaws?id=795123 https://www.taxtmi.com/caselaws?id=795123 Sun, 19 Jul 2026 21:36:39 +0530 Corporate Laws Case-Laws TaxLaws TaxTMI Production of company records cannot serve as evidence-gathering for unsubstantiated oppression and mismanagement claims by majority shareholders. https://www.taxtmi.com/caselaws?id=795124 https://www.taxtmi.com/caselaws?id=795124 Sun, 19 Jul 2026 21:36:39 +0530 Corporate Laws Case-Laws TaxLaws TaxTMI Industrial animal-feed machinery classification supports treatment as food-manufacturing equipment, while provisional assessment finalisation governs limitation analysis. https://www.taxtmi.com/caselaws?id=795125 https://www.taxtmi.com/caselaws?id=795125 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Illegal duty refund remains available when limitation does not apply and the claimant proves duty incidence was not passed on. https://www.taxtmi.com/caselaws?id=795126 https://www.taxtmi.com/caselaws?id=795126 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Transaction value cannot be rejected solely on non-comparable NIDB data; unsupported enhancement and related penalties fail. https://www.taxtmi.com/caselaws?id=795127 https://www.taxtmi.com/caselaws?id=795127 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI Indexed cost of improvement remains deductible despite deemed sale consideration rules, subject to verification of the claimed expenditure. https://www.taxtmi.com/caselaws?id=795133 https://www.taxtmi.com/caselaws?id=795133 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Advance sale consideration cannot be taxed as unexplained money when seized records connect it to the property transfer. https://www.taxtmi.com/caselaws?id=795134 https://www.taxtmi.com/caselaws?id=795134 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Witness cross-examination cannot be replaced by written replies; non-compliance with remand directions invalidates an unexplained-investment addition. https://www.taxtmi.com/caselaws?id=795135 https://www.taxtmi.com/caselaws?id=795135 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Capital-gains taxation on land sale was sustained where search evidence showed unrecorded consideration and agricultural-land exemption remained unproved. https://www.taxtmi.com/caselaws?id=795136 https://www.taxtmi.com/caselaws?id=795136 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Statutory approval for reassessment beyond three years was invalid when granted by an authority not specified by law. https://www.taxtmi.com/caselaws?id=795137 https://www.taxtmi.com/caselaws?id=795137 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Conditional contractual receipts require an enforceable and reasonably certain right before taxable income can accrue under mercantile accounting. https://www.taxtmi.com/caselaws?id=795138 https://www.taxtmi.com/caselaws?id=795138 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Estimated bogus-purchase additions alone cannot support concealment penalties, requiring deletion where no distinguishing facts or contrary authority exist. https://www.taxtmi.com/caselaws?id=795139 https://www.taxtmi.com/caselaws?id=795139 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Genuineness of derivative losses failed where premeditated option trades created artificial losses without cogent rebuttal evidence. https://www.taxtmi.com/caselaws?id=795140 https://www.taxtmi.com/caselaws?id=795140 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Non-performing asset interest follows receipt-based taxation, while eligible bank provisions and co-operative society deductions remain available. https://www.taxtmi.com/caselaws?id=795141 https://www.taxtmi.com/caselaws?id=795141 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Condonation of delay in penalty appeals required where illness and procedural ignorance prevented timely filing on merits. https://www.taxtmi.com/caselaws?id=795143 https://www.taxtmi.com/caselaws?id=795143 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Bogus purchase additions must be limited to embedded profit where accepted sales and stock records establish actual goods movement. https://www.taxtmi.com/caselaws?id=795144 https://www.taxtmi.com/caselaws?id=795144 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Verification of family remittances is required before treating them as unexplained income; assessment remanded for fresh adjudication. https://www.taxtmi.com/caselaws?id=795145 https://www.taxtmi.com/caselaws?id=795145 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Place-of-effective-management exclusion supported refund where New Zealand tax residence and liability established that Indian tax was not lawfully due. https://www.taxtmi.com/caselaws?id=795146 https://www.taxtmi.com/caselaws?id=795146 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Corroborative evidence is required for suppression-of-sales and unexplained-money additions; unsubstantiated employee statements cannot sustain taxation. https://www.taxtmi.com/caselaws?id=795147 https://www.taxtmi.com/caselaws?id=795147 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Document Identification Number compliance is satisfied when authenticated electronic intimation correctly communicates the order's DIN despite typographical entry errors. https://www.taxtmi.com/caselaws?id=795148 https://www.taxtmi.com/caselaws?id=795148 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Penalty initiation under Section 271DA begins with the competent authority's notice, subject to a six-month reasonable-time limit. https://www.taxtmi.com/caselaws?id=795149 https://www.taxtmi.com/caselaws?id=795149 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Fair-rent assessment requires consideration of lease terms, valuation principles and market rent; the deficient certificate was quashed for reconsideration. https://www.taxtmi.com/caselaws?id=795150 https://www.taxtmi.com/caselaws?id=795150 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Refund and statutory interest representation must receive a lawful decision within 90 days under the court-directed timeline. https://www.taxtmi.com/caselaws?id=795151 https://www.taxtmi.com/caselaws?id=795151 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Substantial compliance with GST waiver payment conditions may cover timely tax payment under an incorrect tax head. https://www.taxtmi.com/caselaws?id=795152 https://www.taxtmi.com/caselaws?id=795152 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Statutory GST appellate remedy bars writ challenges where tribunal can assess jurisdiction, natural justice, and factual issues. https://www.taxtmi.com/caselaws?id=795153 https://www.taxtmi.com/caselaws?id=795153 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Statutory appellate remedy for GST demand challenges requires parties to pursue appeal before seeking writ jurisdiction. https://www.taxtmi.com/caselaws?id=795154 https://www.taxtmi.com/caselaws?id=795154 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI GST registration revocation remains unavailable where tax liability is quantified, pending payment or final resolution of the liability challenge. https://www.taxtmi.com/caselaws?id=795155 https://www.taxtmi.com/caselaws?id=795155 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Incorrect interest classification as tax can defeat the statutory appeal remedy by imposing an unwarranted Tribunal pre-deposit requirement. https://www.taxtmi.com/caselaws?id=795157 https://www.taxtmi.com/caselaws?id=795157 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Writ jurisdiction challenges to tax notices were redirected to the statutory appellate remedy for final assessment orders. https://www.taxtmi.com/caselaws?id=795158 https://www.taxtmi.com/caselaws?id=795158 Sun, 19 Jul 2026 21:36:39 +0530 GST Case-Laws TaxLaws TaxTMI Change of opinion bars reassessment when share transactions were already examined in the original scrutiny assessment. https://www.taxtmi.com/caselaws?id=795102 https://www.taxtmi.com/caselaws?id=795102 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Recorded business cash deposits during demonetisation cannot be treated as unexplained money without disproving books and supporting records. https://www.taxtmi.com/caselaws?id=795101 https://www.taxtmi.com/caselaws?id=795101 Sun, 19 Jul 2026 21:36:39 +0530 Income Tax Case-Laws TaxLaws TaxTMI Late filing fee on supplementary Bills of Entry cannot be imposed mechanically where natural bulk cargo variations establish sufficient cause. https://www.taxtmi.com/caselaws?id=794972 https://www.taxtmi.com/caselaws?id=794972 Sun, 19 Jul 2026 21:36:39 +0530 Customs Case-Laws TaxLaws TaxTMI TMI Updates - Newsletter dated: July 19, 2026 https://www.taxtmi.com/newsletter?id=07/19/2026 https://www.taxtmi.com/newsletter?id=07/19/2026 Daily Updates Tax