Monthly Archives: June 2026

AAC Blocks Lacking High-Temperature Firing Process Do Not Qualify as Ceramics and Are Classifiable Under Heading 6810

By | June 18, 2026
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AAC Blocks Lacking High-Temperature Firing Process Do Not Qualify as Ceramics and Are Classifiable Under Heading 6810 Issue Whether Autoclaved Aerated Concrete (AAC) bricks/blocks manufactured for masonry are classifiable under Tariff Item 6904 10 00 as ceramic “building bricks” or under Heading 6810 as “articles of cement, concrete, or artificial stone” under the GST framework.… Read More »

INCOME TAX CASE LAWS 17.06.2026

By | June 18, 2026
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INCOME TAX CASE LAWS 17.06.2026 INCOME TAX CASE LAWS 17.06.2026 Here is the compiled data from your legal updates structured into a scannable, professional reference table. Case Law Summary Table Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 2025 Section 536(2)(c) Guidelines for Compulsory Scrutiny Selection (Notification F.No.225/56/2026/ITA-II) Click Here CBDT issued… Read More »

Common Area Maintenance (CAM) Charges Property Expenses Are Governing Under Section 194C as Contractual Work, Not Under Section 194I as Rent

By | June 18, 2026
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Common Area Maintenance (CAM) Charges Property Expenses Are Governing Under Section 194C as Contractual Work, Not Under Section 194I as Rent Issue Whether Common Area Maintenance (CAM) charges paid by a tenant under a lease agreement are liable for Tax Deduction at Source (TDS) at the rate of 10% as “Rent” under Section 194I, or… Read More »

An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings

By | June 18, 2026
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An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings Issue Whether search assessments under Section 153C are legally sustainable if the mandatory satisfaction note recorded by the Assessing Officer (AO) is omnibus in nature, fails to… Read More »

Reassessment Initiated Beyond Three Years Without Tangible Material Indicating Escapement of Fifty Lakhs or More Is Void

By | June 18, 2026
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Reassessment Initiated Beyond Three Years Without Tangible Material Indicating Escapement of Fifty Lakhs or More Is Void Issue Whether a reassessment notice issued under Section 148 for the Assessment Year 2015-16 is legally sustainable if it is issued beyond the standard three-year limitation period from the end of the relevant assessment year without any material… Read More »

Reassessment Notices Issued Beyond Three Years Without Material Proving Escapement of Fifty Lakhs or More Are Void

By | June 18, 2026
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Reassessment Notices Issued Beyond Three Years Without Material Proving Escapement of Fifty Lakhs or More Are Void Issue Whether a reassessment notice under Section 148 for the Assessment Year 2015-16, issued in January 2026, is legally valid under the amended provisions of Section 149 if the Revenue fails to demonstrate that the income escaping assessment… Read More »

Reassessment Issued by an Officer Lacking Pecuniary Jurisdiction Under CBDT Instructions Is Void and Liable to Be Quashed

By | June 18, 2026
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Reassessment Issued by an Officer Lacking Pecuniary Jurisdiction Under CBDT Instructions Is Void and Liable to Be Quashed Issue Whether a reassessment notice under Section 148 and the consequential assessment order are legally valid if they are issued by an Assistant Commissioner of Income Tax (ACIT) who lacks the pecuniary jurisdiction specified under binding CBDT… Read More »

Issuance of a Reassessment Notice Within Limitation Is Invalid If the Revenue Fails to Prove Actual Service on the Assessee

By | June 18, 2026
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Issuance of a Reassessment Notice Within Limitation Is Invalid If the Revenue Fails to Prove Actual Service on the Assessee Issue Whether a reassessment order and its consequential demand notice are legally sustainable if a notice under Section 148 was “issued” within the statutory limitation period under Section 149, but the Revenue fails to provide… Read More »

Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment

By | June 18, 2026
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Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment Issue Whether a reassessment order passed under Section 147, read with Section 143, is legally valid if the Assessing Officer (AO) completes the assessment without first disposing of the assessee’s objections to the recorded reopening reasons by a separate,… Read More »

Prior to the Finance Act 2012 Amendment, Section 115JB (MAT) Did Not Apply to Foreign Banking Companies

By | June 18, 2026
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Prior to the Finance Act 2012 Amendment, Section 115JB (MAT) Did Not Apply to Foreign Banking Companies Issue Whether the Minimum Alternate Tax (MAT) provisions under Section 115JB of the Income-tax Act, 1961 are applicable to a foreign banking company (Royal Bank of Scotland) for the Assessment Year 2011-12, given that specific statutory amendments bringing… Read More »