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Mon, 26 Oct 2026 04:14:47 +0530 en-us webmaster@taxtmi.com editor@taxtmi.com 60 Reassessment limitation prevents aggregation of separate expenditure events and invalidates delayed notices where the monetary threshold is unmet. https://www.taxtmi.com/caselaws?id=800101 https://www.taxtmi.com/caselaws?id=800101 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Original assessment limitation under substituted Section 42 did not govern completion periods outside fresh reassessments ordered on review. https://www.taxtmi.com/caselaws?id=801621 https://www.taxtmi.com/caselaws?id=801621 Mon, 26 Oct 2026 04:14:47 +0530 VAT Case-Laws TaxLaws TaxTMI Legal-metrology declarations apply to packaged telecom devices supplied for subscriber use, despite retained ownership and prior-adjudication objections. https://www.taxtmi.com/caselaws?id=801622 https://www.taxtmi.com/caselaws?id=801622 Mon, 26 Oct 2026 04:14:47 +0530 VAT Case-Laws TaxLaws TaxTMI CENVAT credit for taxed job-work services remains available where the service supports manufacture despite an available exemption. https://www.taxtmi.com/caselaws?id=801623 https://www.taxtmi.com/caselaws?id=801623 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Sufficient cause for appeal delay requires diligent action; internal failures and COVID-19 disruptions were insufficient. https://www.taxtmi.com/caselaws?id=801624 https://www.taxtmi.com/caselaws?id=801624 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Single residential unit construction exemption excludes qualifying original works from service tax when outside residential complexes. https://www.taxtmi.com/caselaws?id=801626 https://www.taxtmi.com/caselaws?id=801626 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Independent corroborative evidence is required before income-tax data can support extended-period service-tax demands and related interest recovery. https://www.taxtmi.com/caselaws?id=801627 https://www.taxtmi.com/caselaws?id=801627 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Pre-Show Cause Notice Consultation and Works-Contract Exemptions Defeated Service-Tax Demand, Interest and Penalties in Full. https://www.taxtmi.com/caselaws?id=801628 https://www.taxtmi.com/caselaws?id=801628 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Speedy trial protection can override PMLA bail conditions when unexplained delays make scheduled-offence and laundering trials realistically unattainable. https://www.taxtmi.com/caselaws?id=801630 https://www.taxtmi.com/caselaws?id=801630 Mon, 26 Oct 2026 04:14:47 +0530 PMLA Case-Laws TaxLaws TaxTMI Joint laundering threshold determines first-proviso relaxation; bail requires prima facie linkage to proceeds of crime and low reoffending risk. https://www.taxtmi.com/caselaws?id=801631 https://www.taxtmi.com/caselaws?id=801631 Mon, 26 Oct 2026 04:14:47 +0530 PMLA Case-Laws TaxLaws TaxTMI Statutory retention limits require release of seized property and frozen lockers when continued restraint lacks adjudicatory authorisation. https://www.taxtmi.com/caselaws?id=801632 https://www.taxtmi.com/caselaws?id=801632 Mon, 26 Oct 2026 04:14:47 +0530 PMLA Case-Laws TaxLaws TaxTMI Pending NCLT insolvency proceedings require petitioners to pursue available remedies before the Tribunal rather than continue writ relief. https://www.taxtmi.com/caselaws?id=801633 https://www.taxtmi.com/caselaws?id=801633 Mon, 26 Oct 2026 04:14:47 +0530 TaxLaws Case-Laws TaxTMI Liquidation asset-disclosure powers support summons of former directors and require renewed e-bidding after technical failures. https://www.taxtmi.com/caselaws?id=801634 https://www.taxtmi.com/caselaws?id=801634 Mon, 26 Oct 2026 04:14:47 +0530 Corporate Laws Case-Laws TaxLaws TaxTMI Tariff classification of boiler support structures turns on sole-use machinery-part identity, excluding structural steel and prefabricated-building headings. https://www.taxtmi.com/caselaws?id=801635 https://www.taxtmi.com/caselaws?id=801635 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Written acceptance of customs reassessment preserves challenge rights; undisclosed NIDB data alone cannot justify enhanced import valuation. https://www.taxtmi.com/caselaws?id=801636 https://www.taxtmi.com/caselaws?id=801636 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Procedural fairness permits customs appeal respondents to contest maintainability despite prior admission and without interim relief. https://www.taxtmi.com/caselaws?id=801637 https://www.taxtmi.com/caselaws?id=801637 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Customs tariff classification dispute over Ethernet switch imports ended with dismissal of the delayed Civil Appeal. https://www.taxtmi.com/caselaws?id=801638 https://www.taxtmi.com/caselaws?id=801638 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI SEZ-to-DTA computer classification under Heading 9804 involved dutiable-goods scope, IGST distinction, penalty, interest and appeal dismissal. https://www.taxtmi.com/caselaws?id=801639 https://www.taxtmi.com/caselaws?id=801639 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Exempt-income expense allocation and foreign-branch taxation require limited disallowance, overseas income exclusion, and revised refund-interest computation. https://www.taxtmi.com/caselaws?id=801640 https://www.taxtmi.com/caselaws?id=801640 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Section 153A ten-year limitation invalidates reassessment for an assessment year falling outside the statutory search-assessment block. https://www.taxtmi.com/caselaws?id=801641 https://www.taxtmi.com/caselaws?id=801641 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Withholding tax on reinsurance premiums depends on Indian taxability, requiring verification of remittances made before branch establishment. https://www.taxtmi.com/caselaws?id=801642 https://www.taxtmi.com/caselaws?id=801642 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Transfer-pricing treatment of AMP and overdue receivables requires consistency, invoice-wise delay calculation, and LIBOR-based foreign-currency benchmarking. https://www.taxtmi.com/caselaws?id=801643 https://www.taxtmi.com/caselaws?id=801643 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Bank credits under Section 69A cannot be treated as unexplained money without proof of a cash-based source. https://www.taxtmi.com/caselaws?id=801644 https://www.taxtmi.com/caselaws?id=801644 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Cash redeposits from recorded withdrawals cannot be treated as unexplained money without evidence of prior use. https://www.taxtmi.com/caselaws?id=801645 https://www.taxtmi.com/caselaws?id=801645 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Faceless appeal allocation confers appellate jurisdiction, requiring purposive rather than rigid cumulative interpretation of jurisdictional entries. https://www.taxtmi.com/caselaws?id=801646 https://www.taxtmi.com/caselaws?id=801646 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Section 12AB renewal cannot be refused solely for missing trust deed where alternative evidence establishes institutional existence. https://www.taxtmi.com/caselaws?id=801647 https://www.taxtmi.com/caselaws?id=801647 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Concessional taxation of rupee-denominated NCD interest extends to foreign portfolio investors where statutory conditions are met. https://www.taxtmi.com/caselaws?id=801648 https://www.taxtmi.com/caselaws?id=801648 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Transfer-pricing comparable selection requires consistent related-party filters and functional similarity, requiring reassessment of disputed software-service comparables. https://www.taxtmi.com/caselaws?id=801649 https://www.taxtmi.com/caselaws?id=801649 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Foreign tax credit for US taxes is available when prescribed filing and tax-payment proof support doubly taxed income. https://www.taxtmi.com/caselaws?id=801650 https://www.taxtmi.com/caselaws?id=801650 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI India-Mauritius treaty eligibility requires abuse verification and fair hearing before taxing mutual fund redemption gains. https://www.taxtmi.com/caselaws?id=801651 https://www.taxtmi.com/caselaws?id=801651 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Set-off of scientific research losses remains available for independently allowable actual expenditure under the concessional tax regime. https://www.taxtmi.com/caselaws?id=801652 https://www.taxtmi.com/caselaws?id=801652 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Penalty for repeated non-compliance notices remains limited to the initial default when later notices merely continue it. https://www.taxtmi.com/caselaws?id=801653 https://www.taxtmi.com/caselaws?id=801653 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Sufficient cause for delayed tax appeals requires a credible full-period explanation; prolonged inaction prevents condonation and leaves penalty challenge unresolved. https://www.taxtmi.com/caselaws?id=801654 https://www.taxtmi.com/caselaws?id=801654 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Beneficial ownership of angadia cash transfers limits taxation to realistic commission income, not gross routed funds. https://www.taxtmi.com/caselaws?id=801655 https://www.taxtmi.com/caselaws?id=801655 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Related-party payment scrutiny cannot support revision without proof of excessive or unreasonable expenditure and resulting revenue prejudice. https://www.taxtmi.com/caselaws?id=801656 https://www.taxtmi.com/caselaws?id=801656 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Unsecured loan addition fails where lender details and banking records shift the verification burden to Revenue. https://www.taxtmi.com/caselaws?id=801657 https://www.taxtmi.com/caselaws?id=801657 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Settlement Commission finality bars revision based on reassessment for an assessment year already settled under the statutory settlement process. https://www.taxtmi.com/caselaws?id=801658 https://www.taxtmi.com/caselaws?id=801658 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Misreporting penalty requires proof of a specified statutory instance; under-reported income alone attracts the ordinary penalty rate. https://www.taxtmi.com/caselaws?id=801659 https://www.taxtmi.com/caselaws?id=801659 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Unsigned third-party Excel records cannot sustain unexplained-money additions without cross-examination and independent corroborative evidence. https://www.taxtmi.com/caselaws?id=801660 https://www.taxtmi.com/caselaws?id=801660 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment Jurisdiction Requires Independently Verified Material, While Untested Third-Party Statements Cannot Sustain Loan-Credit Additions in Income Tax https://www.taxtmi.com/caselaws?id=801661 https://www.taxtmi.com/caselaws?id=801661 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Recorded-reason income must be assessed before other additions can sustain a reassessment proceeding. https://www.taxtmi.com/caselaws?id=801662 https://www.taxtmi.com/caselaws?id=801662 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Estimated profit on alleged cash transactions follows consistent prior-year treatment rather than taxing the full transaction amount. https://www.taxtmi.com/caselaws?id=801663 https://www.taxtmi.com/caselaws?id=801663 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Evidentiary substantiation of house-property losses and deductions limited additions and preserved taxation at normal rates. https://www.taxtmi.com/caselaws?id=801664 https://www.taxtmi.com/caselaws?id=801664 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Section 158BD Block Assessments Require Search Material Showing Undisclosed Income and a Recorded Jurisdictional Satisfaction https://www.taxtmi.com/caselaws?id=801665 https://www.taxtmi.com/caselaws?id=801665 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Section 153A additions require corroborative incriminating search material; an uncorroborated Section 132(4) statement alone cannot sustain them. https://www.taxtmi.com/caselaws?id=801666 https://www.taxtmi.com/caselaws?id=801666 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Merits adjudication required the Tribunal to decide revenue appeals and cross-objections instead of mechanically restoring both assessment years. https://www.taxtmi.com/caselaws?id=801667 https://www.taxtmi.com/caselaws?id=801667 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Incriminating material requirement bars search-assessment additions to completed assessments when additions rest only on regular books and estimates. https://www.taxtmi.com/caselaws?id=801668 https://www.taxtmi.com/caselaws?id=801668 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment on identical transfer-pricing material cannot cure a time-barred final assessment after scrutiny proceedings lapsed. https://www.taxtmi.com/caselaws?id=801669 https://www.taxtmi.com/caselaws?id=801669 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Co-operative bank investment interest qualifies for Section 80P(2)(d) deduction despite Section 80P(4)'s exclusion for banks' own claims. https://www.taxtmi.com/caselaws?id=801670 https://www.taxtmi.com/caselaws?id=801670 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Resolution plan finality bars reassessment of pre-plan tax periods despite later information on alleged earlier transactions. https://www.taxtmi.com/caselaws?id=801671 https://www.taxtmi.com/caselaws?id=801671 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Time-barred draft assessment orders invalidate consequential proceedings despite statutory appellate remedies, permitting writ review for jurisdictional defects. https://www.taxtmi.com/caselaws?id=801672 https://www.taxtmi.com/caselaws?id=801672 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment notices require timely foundational information, while proportionate rights shares do not trigger inadequate-consideration taxation on unchanged ownership. https://www.taxtmi.com/caselaws?id=801673 https://www.taxtmi.com/caselaws?id=801673 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Assessment centralisation after a search may support coordinated investigation where material links the assessee with the searched group. https://www.taxtmi.com/caselaws?id=801674 https://www.taxtmi.com/caselaws?id=801674 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Review jurisdiction over tax-evasion prosecution issues fails where delay remains unexplained and no merits warrant reconsideration. https://www.taxtmi.com/caselaws?id=801675 https://www.taxtmi.com/caselaws?id=801675 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Characterisation of locker gold as bullion bars supported refusal to interfere and dismissal of the special leave petition. https://www.taxtmi.com/caselaws?id=801676 https://www.taxtmi.com/caselaws?id=801676 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Priority between PMLA attachment and tax recovery governs use of seized assets under competing overriding statutory regimes. https://www.taxtmi.com/caselaws?id=801677 https://www.taxtmi.com/caselaws?id=801677 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Reassessment notice validity turns on statutory sanction, pre-notice procedure, and information suggesting income escapement requirements. https://www.taxtmi.com/caselaws?id=801678 https://www.taxtmi.com/caselaws?id=801678 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Recording satisfaction in reassessment proceedings remained undecided after special leave petitions on penalty provisions were dismissed for delay. https://www.taxtmi.com/caselaws?id=801679 https://www.taxtmi.com/caselaws?id=801679 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Appellate review of advance rulings cannot determine classification using materially altered products or post-ruling evidence. https://www.taxtmi.com/caselaws?id=801680 https://www.taxtmi.com/caselaws?id=801680 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Binding advance rulings prevent administrative circulars from retrospectively changing GST rates or reopening lawfully sanctioned refunds. https://www.taxtmi.com/caselaws?id=801682 https://www.taxtmi.com/caselaws?id=801682 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Defective GST appeals may be rejected when appellants ignore notices, leave defects unresolved, and abandon prosecution. https://www.taxtmi.com/caselaws?id=801683 https://www.taxtmi.com/caselaws?id=801683 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Principal Bench jurisdiction governs common GST royalty disputes and related refund claims across transferred mining lease appeals. https://www.taxtmi.com/caselaws?id=801684 https://www.taxtmi.com/caselaws?id=801684 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Supplier discount disclosures in GST reconciliation cannot alone establish output tax liability or support a new marketing-service theory. https://www.taxtmi.com/caselaws?id=801685 https://www.taxtmi.com/caselaws?id=801685 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Return discrepancies alone cannot establish GST liability without net ITC verification, primary-record reconciliation, and identification of common credit. https://www.taxtmi.com/caselaws?id=801686 https://www.taxtmi.com/caselaws?id=801686 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI SUV cess classification turns on unladen ground clearance, commercial identity and manufacturer specifications, triggering the higher compensation cess rate. https://www.taxtmi.com/caselaws?id=801687 https://www.taxtmi.com/caselaws?id=801687 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Pre-decisional refund hearing is mandatory; appellate review cannot cure a defective partial rejection of the claim. https://www.taxtmi.com/caselaws?id=801688 https://www.taxtmi.com/caselaws?id=801688 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Input tax credit adjudication requires specific allegations, reasoned findings, and merits-based appellate review before denial is sustained. https://www.taxtmi.com/caselaws?id=801689 https://www.taxtmi.com/caselaws?id=801689 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Input tax credit comparison showed no GST benefit requiring a commensurate price reduction under anti-profiteering rules. https://www.taxtmi.com/caselaws?id=801690 https://www.taxtmi.com/caselaws?id=801690 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Reasoned GST adjudication requires consideration of the taxpayer's show-cause response; conclusory rejection requires fresh lawful adjudication. https://www.taxtmi.com/caselaws?id=801691 https://www.taxtmi.com/caselaws?id=801691 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI GST registration appeal delay condoned to secure merits review of disputed tax computation before the appellate authority. https://www.taxtmi.com/caselaws?id=801692 https://www.taxtmi.com/caselaws?id=801692 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Tax reimbursement under contractual clauses remains payable on proof of CGST and SGST payment despite missing schedules. https://www.taxtmi.com/caselaws?id=801693 https://www.taxtmi.com/caselaws?id=801693 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Retrospective GST registration cancellation requires prior notice; cancellation beyond the show-cause notice's scope cannot stand. https://www.taxtmi.com/caselaws?id=801694 https://www.taxtmi.com/caselaws?id=801694 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Contractual GST allocation permits supplier reimbursement but does not prevent statutory recovery from the taxpayer. https://www.taxtmi.com/caselaws?id=801695 https://www.taxtmi.com/caselaws?id=801695 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Effective service of GST show-cause notices requires alternative modes and meaningful personal hearing before ex parte assessment. https://www.taxtmi.com/caselaws?id=801696 https://www.taxtmi.com/caselaws?id=801696 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Unutilised input tax credit refund for zero-rated supplies faces dismissal where the special leave petition is delayed and merits fail. https://www.taxtmi.com/caselaws?id=801697 https://www.taxtmi.com/caselaws?id=801697 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI GST refund claims outside an arbitration clause remain subject to writ review, not mandatory arbitral remedy. https://www.taxtmi.com/caselaws?id=801698 https://www.taxtmi.com/caselaws?id=801698 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Effective GST notice service requires alternative prescribed modes and a meaningful personal hearing before ex parte assessment. https://www.taxtmi.com/caselaws?id=801616 https://www.taxtmi.com/caselaws?id=801616 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Section 263 Revision Cannot Expand Limited Scrutiny or Displace a Plausible View on Enhanced Compensation Interest https://www.taxtmi.com/caselaws?id=801245 https://www.taxtmi.com/caselaws?id=801245 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Jurisdictional satisfaction for concealment penalty cannot be supplied by a separate penalty initiation or a later notice. https://www.taxtmi.com/caselaws?id=800402 https://www.taxtmi.com/caselaws?id=800402 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Confiscation fine cannot survive where unaccounted stock proceedings lack a valid statutory basis under GST law. https://www.taxtmi.com/caselaws?id=799449 https://www.taxtmi.com/caselaws?id=799449 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Recall jurisdiction cannot replace review where affidavit defects are curable and no fraud affects the prior decision. https://www.taxtmi.com/caselaws?id=800862 https://www.taxtmi.com/caselaws?id=800862 Mon, 26 Oct 2026 04:14:47 +0530 TaxLaws Case-Laws TaxTMI FCRA registration requires truthful religious classification and remains discretionary, with refusal reviewable only for legally defective decision-making. https://www.taxtmi.com/caselaws?id=801089 https://www.taxtmi.com/caselaws?id=801089 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Customs valuation safeguards invalidate enhancement when transaction value is rejected without communicated reasonable doubt or corroborative evidence. https://www.taxtmi.com/caselaws?id=801559 https://www.taxtmi.com/caselaws?id=801559 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Automated airline reservation services without human intervention or technology transfer fall outside fees for technical services taxation. https://www.taxtmi.com/caselaws?id=801073 https://www.taxtmi.com/caselaws?id=801073 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI PMLA restoration requires an eligible claimant, preventing insolvency arrangements from controlling attached third-party assets outside corporate insolvency. https://www.taxtmi.com/caselaws?id=800046 https://www.taxtmi.com/caselaws?id=800046 Mon, 26 Oct 2026 04:14:47 +0530 PMLA Case-Laws TaxLaws TaxTMI Section 74 Notices Require Fraud Allegations and Foundational Facts; Bare Tax Mismatches Cannot Sustain Extended Recovery Proceedings https://www.taxtmi.com/caselaws?id=801532 https://www.taxtmi.com/caselaws?id=801532 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Extended GST limitation requires show-cause notices to disclose factual material supporting fraud, wilful misstatement, or suppression allegations. https://www.taxtmi.com/caselaws?id=801619 https://www.taxtmi.com/caselaws?id=801619 Mon, 26 Oct 2026 04:14:47 +0530 GST Case-Laws TaxLaws TaxTMI Delayed return condonation remains available despite a pending assessment appeal, preserving relief for genuine hardship under tax administration. https://www.taxtmi.com/caselaws?id=800253 https://www.taxtmi.com/caselaws?id=800253 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Unauthorised foreign currency export remains confiscable, while redemption and penalties require proportionate treatment where participants were merely carriers. https://www.taxtmi.com/caselaws?id=801557 https://www.taxtmi.com/caselaws?id=801557 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Rectified goods returned without availing CENVAT credit do not attract duty or penalty under job-work procedures. https://www.taxtmi.com/caselaws?id=801534 https://www.taxtmi.com/caselaws?id=801534 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI CENVAT credit for steel fabrication inputs remains available when capital goods support dutiable manufacturing within the factory. https://www.taxtmi.com/caselaws?id=801535 https://www.taxtmi.com/caselaws?id=801535 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Severability of arbitral awards permits removal of unclaimed interest while preserving bonus and conditional GST reimbursement. https://www.taxtmi.com/caselaws?id=801529 https://www.taxtmi.com/caselaws?id=801529 Mon, 26 Oct 2026 04:14:47 +0530 TaxLaws Case-Laws TaxTMI First-point taxation keeps petroleum sales within the cess base despite exclusion from the ordinary multi-stage VAT regime. https://www.taxtmi.com/caselaws?id=801531 https://www.taxtmi.com/caselaws?id=801531 Mon, 26 Oct 2026 04:14:47 +0530 VAT Case-Laws TaxLaws TaxTMI Deemed manufacture demand failed after retrospective crane reclassification lacked statutory basis, leaving the original tariff classification undisturbed. https://www.taxtmi.com/caselaws?id=801536 https://www.taxtmi.com/caselaws?id=801536 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Corporate penalty limits prevent Rule 26(2) sanctions against private companies when alleged paper invoices lack reliable evidence. https://www.taxtmi.com/caselaws?id=801537 https://www.taxtmi.com/caselaws?id=801537 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI SVLDR Scheme benefit extends to separately penalised persons when the principal party receives corresponding relief. https://www.taxtmi.com/caselaws?id=801538 https://www.taxtmi.com/caselaws?id=801538 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Extended limitation for interpretative CENVAT credit disputes fails, while normal-period credit requires proof of actual use. https://www.taxtmi.com/caselaws?id=801539 https://www.taxtmi.com/caselaws?id=801539 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Captive electricity generation supports CENVAT credit where power serves connected manufacturing units and is neither sold nor diverted externally. https://www.taxtmi.com/caselaws?id=801541 https://www.taxtmi.com/caselaws?id=801541 Mon, 26 Oct 2026 04:14:47 +0530 Excise Case-Laws TaxLaws TaxTMI Reimbursed distributor expenses excluded from taxable value left service receipts below the exemption threshold, eliminating service tax liability. https://www.taxtmi.com/caselaws?id=801545 https://www.taxtmi.com/caselaws?id=801545 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Composite works contracts involving material transfer fall under Works Contract Service, preventing taxation as Construction of Complex Service. https://www.taxtmi.com/caselaws?id=801546 https://www.taxtmi.com/caselaws?id=801546 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Mistake-of-law service-tax refunds escape limitation, while amended intermediary rules deny refunds for facilitating overseas goods supplies. https://www.taxtmi.com/caselaws?id=801547 https://www.taxtmi.com/caselaws?id=801547 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Service-tax interest and delayed-return penalties cannot survive when the underlying tax demand is entirely dropped. https://www.taxtmi.com/caselaws?id=801548 https://www.taxtmi.com/caselaws?id=801548 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Book-adjustment service-tax payments prevent repeat demands where government-account records establish valid payment for the relevant period. https://www.taxtmi.com/caselaws?id=801549 https://www.taxtmi.com/caselaws?id=801549 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Subsequently accrued CENVAT credit can discharge earlier service-tax liabilities when its admissibility remains undisputed in law. https://www.taxtmi.com/caselaws?id=801550 https://www.taxtmi.com/caselaws?id=801550 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Manufacturing job work: converting supplied plastic granules into PET containers falls outside service-tax liability under the negative-list regime. https://www.taxtmi.com/caselaws?id=801551 https://www.taxtmi.com/caselaws?id=801551 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Freight rebate taxation: liaisoning receipts remain taxable, but cum-duty valuation and normal limitation restrict Service Tax exposure. https://www.taxtmi.com/caselaws?id=801552 https://www.taxtmi.com/caselaws?id=801552 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Extended service-tax limitation requires proven intentional suppression; tax non-payment, non-registration, and return defaults alone do not suffice. https://www.taxtmi.com/caselaws?id=801553 https://www.taxtmi.com/caselaws?id=801553 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Limitation for Finance Act refund claims bars applications filed after the prescribed six-month filing period. https://www.taxtmi.com/caselaws?id=801554 https://www.taxtmi.com/caselaws?id=801554 Mon, 26 Oct 2026 04:14:47 +0530 Service Tax Case-Laws TaxLaws TaxTMI Roster allocation for foreign-exchange adjudication writ petitions places them in the revenue-and-tax group, not the residuary group. https://www.taxtmi.com/caselaws?id=801555 https://www.taxtmi.com/caselaws?id=801555 Mon, 26 Oct 2026 04:14:47 +0530 FEMA Case-Laws TaxLaws TaxTMI Civil court jurisdiction survives for challenges to registered sale deeds despite the Companies Act tribunal bar. https://www.taxtmi.com/caselaws?id=801556 https://www.taxtmi.com/caselaws?id=801556 Mon, 26 Oct 2026 04:14:47 +0530 Corporate Laws Case-Laws TaxLaws TaxTMI Written acceptance of reassessment does not waive an importer's right to challenge unsupported customs value enhancement. https://www.taxtmi.com/caselaws?id=801558 https://www.taxtmi.com/caselaws?id=801558 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Revised customs prosecution threshold applies to pending complaints, while retained withdrawal provisions permit judicial consideration of discontinuance. https://www.taxtmi.com/caselaws?id=801560 https://www.taxtmi.com/caselaws?id=801560 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Customs confiscation requires proven statutory breach; post-export foreign-exchange concerns alone cannot justify penalties for rice exports. https://www.taxtmi.com/caselaws?id=801561 https://www.taxtmi.com/caselaws?id=801561 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Territorial jurisdiction under Article 226 requires a local cause of action; Delhi links cannot validate proceedings arising in Dadri. https://www.taxtmi.com/caselaws?id=801562 https://www.taxtmi.com/caselaws?id=801562 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Prior notice before disposal of seized gold determines valuation at release, while confiscation appeals delay conditional payment. https://www.taxtmi.com/caselaws?id=801563 https://www.taxtmi.com/caselaws?id=801563 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Interim protection against operational suspension granted where the suspension appeared unjustified and the regulatory inquiry timeline was not followed. https://www.taxtmi.com/caselaws?id=801564 https://www.taxtmi.com/caselaws?id=801564 Mon, 26 Oct 2026 04:14:47 +0530 Customs Case-Laws TaxLaws TaxTMI Reassessment based on recorded reasons fails when additions concern unrelated amounts rather than transactions that triggered reopening. https://www.taxtmi.com/caselaws?id=801566 https://www.taxtmi.com/caselaws?id=801566 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Provision reversal adjustments preserve business-expense deductions, while education cess remains barred and Rule 8D requires exempt income. https://www.taxtmi.com/caselaws?id=801567 https://www.taxtmi.com/caselaws?id=801567 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Single recognised school requires aggregation of all educational-section receipts, limiting exemption while preserving normal tax deductions. https://www.taxtmi.com/caselaws?id=801568 https://www.taxtmi.com/caselaws?id=801568 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI Under-reported income penalties require statutory computation and do not apply where disclosed income is accepted without variation. https://www.taxtmi.com/caselaws?id=801569 https://www.taxtmi.com/caselaws?id=801569 Mon, 26 Oct 2026 04:14:47 +0530 Income Tax Case-Laws TaxLaws TaxTMI TMI Updates - Newsletter dated: October 26, 2026 https://www.taxtmi.com/newsletter?id=10/26/2026 https://www.taxtmi.com/newsletter?id=10/26/2026 Daily Updates Tax