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    September 12, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
    September 12, 2026   Case Laws GST
    Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
    September 12, 2026   Case Laws Income Tax
    Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
    September 12, 2026   Case Laws Income Tax
    Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
    September 12, 2026   Case Laws Income Tax
    Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
    September 12, 2026   Case Laws Income Tax
    Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
    September 12, 2026   Case Laws Customs
    Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
    September 12, 2026   Case Laws Income Tax
    Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
    September 12, 2026   Case Laws Income Tax
    Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
    September 12, 2026   Case Laws Income Tax
    Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
    September 12, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
    September 12, 2026   Case Laws Income Tax
    Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
    September 12, 2026   Case Laws Income Tax
    Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
    September 12, 2026   Case Laws Income Tax
    Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry alleg...
    September 12, 2026   Case Laws Income Tax
    Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
    September 12, 2026   Case Laws Income Tax
    Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
    September 12, 2026   Case Laws Income Tax
    Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
    September 12, 2026   Case Laws Income Tax
    Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
    September 12, 2026   Case Laws Income Tax
    Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
    September 12, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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September 12, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
September 12, 2026   Case Laws GST
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation and verified credit.
September 12, 2026   Case Laws Income Tax
Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
September 12, 2026   Case Laws Income Tax
Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
September 12, 2026   Case Laws Income Tax
Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
September 12, 2026   Case Laws Income Tax
Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
September 12, 2026   Case Laws Customs
Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
September 12, 2026   Case Laws Income Tax
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 271D.
September 12, 2026   Case Laws Income Tax
Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
September 12, 2026   Case Laws Income Tax
Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
September 12, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
September 12, 2026   Case Laws Income Tax
Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
September 12, 2026   Case Laws Income Tax
Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.
September 12, 2026   Case Laws Income Tax
Reassessment procedure requires recorded reasons and objection disposal; documentary share-sale evidence defeats unsupported accommodation-entry allegations.
September 12, 2026   Case Laws Income Tax
Interim directions on TDS protected a bank from default status for foreign-leg leave travel concession reimbursements.
September 12, 2026   Case Laws Income Tax
Prospective operation of stamp-value taxation excludes property purchases agreed and substantially paid for before the charging provision commenced.
September 12, 2026   Case Laws Income Tax
Assessment of a Non-Existent Amalgamated Company Creates an Uncurable Jurisdictional Defect Despite Prior Merger Disclosure
September 12, 2026   Case Laws Income Tax
Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
September 12, 2026   Case Laws Income Tax
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained-credit addition.
September 12, 2026   Case Laws Income Tax
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal operating costs.

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Home › Highlights › Income Tax › 2026 › August, 2026 › This
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Income Tax

Companies struck off under the Companies Act continue to exist...

Struck-off company assessments remain valid for tax liabilities, while unexplained-credit disputes require merits adjudication after a hearing.

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Income Tax August 31, 2026 Case Laws AT
Companies struck off under the Companies Act continue to exist for purposes of realising dues and discharging outstanding liabilities. Statutory saving provisions preserve the enforceability of liabilities against persons managing the company; therefore, assessment or reassessment is not invalid merely because the company has been struck off. Where the first appellate authority has not examined an unexplained-credit addition on merits because of non-appearance, fresh appellate consideration is required after providing an opportunity of hearing and allowing supporting material to be produced.
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Acts Income Tax
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