ITAT Ahmedabad: Reduces Ad-hoc Disallowance on Truck Rent Expenses from 20% to 2% Due to Lack of Enquiry and Non-rejection of Books; Issue of Unpaid Truck Rent Remanded to AO for Fresh Verification (AY 2015-16), 11-03-2026
The Supreme Court: Strikes down Bihar law taking over Radhika Sinha Library; holds Act manifestly arbitrary under Article 14 and confiscatory under Article 300A, 10-03-2026
The High Court of Rajasthan: Reassessment Proceedings Quashed as Time-Barred; Section 153A Notice Invalid in Absence of Incriminating Material but Section 127 Transfer for Coordinated Investigation Valid, 06-03-2026
The High Court of Madras: Un-corroborated Search Statement Cannot Deny Section 11 Exemption; Presumption under Section 132(4A) Rebuttable and Slips Not Books of Account, 02-03-2026
ITAT Pune – Detailed Analysis on Section 54F - Deduction under section 54F allowed despite non-deposit in capital gains account where full investment made in residential house within time limit, 19-02-2026
ITAT Kolkata: Cash Deposits from Business Receipts Cannot Be Treated as Unexplained Where Income Is Declared under Section 44AD, 17-02-2026
The High Court of Delhi: Quashes reassessment for AY 2016-17 Rs. 9.80 crore — reopening held to be a change of opinion; audit objection not fresh information; Section 148 notice dated 31.03.2023 declared time-barred and without jurisdiction, 16-02-2026
ITAT Dehradun: CPC Cannot Apply Obsolete Rs. 3 Lakh Ceiling—Leave Encashment Exemption to Be Allowed Up to Rs. 25 Lakh Under Section 10(10AA) Holds Enhanced Rs. 25,00,000 Limit under Notification No. 31/2023 Fully Applicable, 11-02-2026
The High Court of Bombay: Cheque Tender Date Governs TDS Payment: Departmental System Limitations Cannot Override Settled Law; Interest Demand Quashed and Refund with Section 244A Interest Directed, 09-02-2026
The High Court of Delhi: TDS on Annual Lease Rent to Greater Noida Development Authority(GNIDA) Upheld — Revenue Appeals Dismissed; Prospectivity Confirmed/Annual Lease Rent to GNIDA Is “Rent” Under Section 194I, 09-02-2026
The High Court of Madras reads down Rule 39(1)(a): ISD ITC Distribution arises only after fulfilment of Section 16(2) conditions and not mere receipt of invoice; same-month requirement ultra vires prior to 01.04.2025, Section 20 amendment prospective and SCNs for earlier period unsustainable., 05-03-2026
The High Court of Rajasthan: University Affiliation Fees Not Taxable — Holds Grant of Affiliation by Rajasthan Technical University Is Not a “Supply” Under CGST; GST Demand, Penalty and Show Cause Notice Quashed; Refund of GST Paid on Affiliation Fees Directed., 23-02-2026
The High Court of Gujarat: A GST officer passed an order against a taxpayer and AI-generated citations without reading the actual judgment is wrong and misleading to justify his decision., 20-02-2026
The High Court of Orissa: Excess GST Paid by Mistake Not “Tax”; Section 54 Limitation Inapplicable—Refund Ordered with 6% Interest for Unlawful Retention under Article 265 - Refund of excess GST paid under mistake cannot be denied on limitation; rejection order quashed., 12-02-2026
GSTAT Delhi: Power to Re-Examine Facts in Second Appeal; Once Section 74 Fails, Appellate Authority Cannot Convert Case to Section 73—Matter Must Be Remanded to Proper Officer U/s. 75(2), 11-02-2026
The High Court of AP: Transfer of Entire R&D Unit as Going Concern Not a Taxable Supply Under Section 7; AAAR Set Aside and Unutilised ITC Transfer Permitted Under Section 18(3), 31-01-2026
The High Court of Bombay: Three-Month Gap Between SCN and Adjudication Order Under Section 73 CGST Act Held Mandatory; Orders Passed Earlier Quashed, 17-01-2026
The Supreme Court: Refund With Interest Ordered Under Sections 107(6) & 115 — High Court’s Use of Section 54 Overruled, 09-01-2026
The High Court of AP: Restoration of GST Registration; Reversal of Closing ITC Unsustainable After Restoration of GST Registration; Assessment Order Set Aside, 07-01-2026
The High Court of Madras: GST Annual Return Delay: Late Fee Is Penal; General Penalty Barred; Amnesty Benefit Extended to Pre-01.04.2023 Filers; Post Cut-off Filers Denied Waiver but Penalty Set Aside, 02-01-2026