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    August 25, 2026   Case Laws GST
    E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
    August 25, 2026   Case Laws GST
    Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
    August 25, 2026   Case Laws Income Tax
    Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
    August 25, 2026   Case Laws Income Tax
    Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
    August 25, 2026   Case Laws Income Tax
    Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
    August 25, 2026   Case Laws Income Tax
    Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
    August 25, 2026   Case Laws Income Tax
    Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
    August 25, 2026   Case Laws Income Tax
    Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
    August 25, 2026   Case Laws Income Tax
    Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
    August 25, 2026   Case Laws Income Tax
    Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
    August 25, 2026   Case Laws Income Tax
    Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
    August 25, 2026   Case Laws Income Tax
    Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
    August 25, 2026   Case Laws Income Tax
    NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
    August 25, 2026   Case Laws Income Tax
    Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash ...
    August 25, 2026   Case Laws Income Tax
    Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
    August 25, 2026   Case Laws Income Tax
    Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
    August 25, 2026   Case Laws Income Tax
    Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
    August 25, 2026   Case Laws Income Tax
    Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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August 25, 2026   Case Laws GST
E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
August 25, 2026   Case Laws GST
Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
August 25, 2026   Case Laws Income Tax
Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
August 25, 2026   Case Laws Income Tax
Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
August 25, 2026   Case Laws Income Tax
Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
August 25, 2026   Case Laws Income Tax
Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
August 25, 2026   Case Laws Income Tax
Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash payments.
August 25, 2026   Case Laws Income Tax
Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
August 25, 2026   Case Laws Income Tax
Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
August 25, 2026   Case Laws Income Tax
Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.

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GST - States

The circular prescribes the workflow for departmental appeals,...

GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.

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GST - States May 26, 2026 Circulars
The circular prescribes the workflow for departmental appeals, cross-objections and replies before the GST Appellate Tribunal and its Principal Bench. It requires zone-wise scrutiny of adverse appellate orders by a committee, opinion by the relevant Joint Commissioner or Additional Commissioner within fixed timelines, and Commissioner authorization before filing. Draft appeal memoranda must be prepared in English at the originating office level, vetted by the State Representative, and filed online with defect rectification ensured. It also sets a mechanism for dropping cases, applies the same procedure where taxpayers file appeals, and assigns representative authority subject to monetary limits, while preserving filing where substantial questions of law arise and superseding earlier instructions.
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Acts Income Tax
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