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- Notional Rental Income Excluded for Unsold Flats That Remain Legally...
- Company-funded jewellery held for safekeeping does not constitute a cash...
- Jurisdiction over amalgamating companies fails when TDS orders target...
- Interest on belated refund claims is unavailable when the return was filed...
- Reassessment based on reviewed loan evidence fails without fresh material,...
- Foreign tax credit remains available where delayed prescribed-form filing...
- Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions,...
- Reassessment Notices to Deceased Assessees Are Jurisdictionally Invalid...
- Receipt-based treaty taxation requires royalties and technical-service...
- Agency termination compensation is business income, while export and...
- Speaking orders for customs reassessment are mandatory; value enhancement...
- Nexus between attached bank balances and proceeds of crime is essential...
- Tax classification by form at sale places GRD Powder and GRD Mix under the...
- Submission of Documents for finalization of Project Imports registered...
- Amendment in the Export Policy of Baryte (Natural Barium Sulphate)...
- Non-availability of RoDTEP benefits in respect of exports made under...
- 2026 (10) TMI 570
- 2026 (10) TMI 571
- 2026 (10) TMI 572
- 2026 (10) TMI 576
- 2026 (10) TMI 577
- 2026 (10) TMI 578
- 2026 (10) TMI 583
- 2026 (10) TMI 607
- 2026 (10) TMI 608
- 2026 (10) TMI 609
- 2026 (10) TMI 610
- 2026 (10) TMI 611
- 2026 (10) TMI 616
- 2026 (10) TMI 617
- 2026 (10) TMI 618
- 2026 (10) TMI 623
- 2026 (10) TMI 624
- 2026 (10) TMI 625
- 2026 (10) TMI 626
- 2026 (10) TMI 630
- 2026 (10) TMI 631
- 2026 (10) TMI 632
- Amendment to Electronics and Information Technology Goods (Requirement for...
- Seeks to amend Notification No. 62/1994-Customs (N.T.) dated the 21st...
- 2026 (10) TMI 483
- 2026 (10) TMI 563
- Review of provisions related to International Securities Identification...
- Introduction of Credit Risk-o-Meter as an additional disclosure mechanism...
- Exemption from the requirement of mandatory merchant banker appointment...
- Secretary, DFS, Shri Sanjay Lohiya chairs review meeting on progress of...
- Refund of Accumulated Input Tax Credit under Inverted Duty Structure:...
- Detention of Goods in Transit: Consequences of Delayed Penalty Orders...
- Omission of export-refund restriction requires pending integrated-tax...
- ITC: Constitutional Validity of Section 16(2)(c) of the CGST Act and...
- Substantive Right of Appeal and Onerous Pre-Deposit Conditions under the CGST Act
- Interim arrest protection cannot survive dismissal of an unmaintainable...
- Extended Limitation under GST: Fraud, Wilful Misstatement and Suppression...
- Section 87A rebate on Section 111A gains remains available where...
- Transfer-pricing comparability requires justified turnover filters and...
- Cabinet approves Commitment of Rs.10,000 Crore towards establishment of...
- Cabinet approves setting up of Integrated Transport & Logistics Authority
- Customs custodianship for Ennore cargo appoints Viking Warehousing to hold...
- Interim pharmaceutical export clearance relief extends, while future...
- Integrated cargo security controls require CFSs to link vehicle access,...
- Online Customs refund re-filing requires rectification of deficiencies;...
- Import documentation for cosmetics, drugs and medical devices requires...
- IICA observed 3rd IICA CSR Day on Gandhi Jayanti with a Special Address by...
- No more improper invocation of section 16 (2) (c) of the CGST Act please.
- Rule 96(10) - Quietus for Pending Proceedings, a Refund Window for the Rest?
- The issue of portal only upload is getting resolved within three months.
- Disputed Classification Calls for Appeal, Not Writ Intervention
- ARRESTS UNDER GOODS AND SERVICES TAX (PART-2)
- The Beneficiary May Be Unregistered, but Section 122(1A) Cannot Operate...
- SEAT AND VENUE OF THE ARBITRATION
- Monetary-limit compliance governs departmental GST appeals; Commissioner...
- Electronic Cash Ledger balances do not end GST interest for prior periods...
- Technical textile classification places laminated HDPE geomembrane under...
- GST classification of outdoor playground and gym equipment distinguishes...
- Tax payable threshold under Section 276CC prevents prosecution where...
- Separate speaking orders on reopening objections are mandatory; deciding...
- Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May...
- Recorded satisfaction before Rule 8D application bars additional...
- Customer-referral commission is business income, not fees for technical...
- Cash-payment disallowance requires verified statutory conditions;...
- Berry Ratio rejected for jewellery manufacturing; receivables interest...
- Jurisdictional satisfaction for concealment penalty cannot be created...
- Delayed trade receivables require independent arm's length benchmarking...
- Compulsorily convertible debentures remain debt before conversion,...
- Arm's length pricing of captive electricity follows the distribution...
- Pass-through associated enterprise purchases require no arm's length...
- Stock-in-trade transfer taxability follows possession and consideration,...
- Tax withholding on settlement compensation requires an identified...
- Compulsorily convertible debentures remain debt until conversion,...
- Reciprocal plot exchanges: Consideration in kind prevents section 43CA...
- Project-import contract registration before importation determines Heading...
- Clean slate protection prevents enforcement of pre-CIRP export obligations...
- Resolution-plan feasibility fails where SEZ land conversion lacks consent...
- GST limitation turns on issuance of substantive notices and orders, not...
- Rule 138B authorisation and alternative appellate remedies limited the...
- Alternative statutory remedy under GST bars writ challenge where...
- Writ jurisdiction over CGST penalties requires a clear natural-justice...
- Anticipatory bail under GST requires a communicated arrest-authorisation...
- Proof of statutory breach limits strict-liability transit penalties where...
- Part B e-way bill exception protects initial intrastate movement to...
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