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      September 10, 2026   Case Laws GST
      Section 61 return scrutiny is not mandatory before fraud-based input tax credit proceedings, leaving factual invoice disputes for adjudication.
      September 10, 2026   Case Laws GST
      Regular bail in GST evasion prosecution followed completed investigation, documentary evidence, low interference risk, and anticipated trial delay.
      September 10, 2026   Case Laws GST
      Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
      September 10, 2026   Case Laws GST
      Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
      September 10, 2026   Case Laws GST
      Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
      September 10, 2026   Case Laws GST
      Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
      September 10, 2026   Case Laws GST
      Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
      September 10, 2026   Case Laws GST
      Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
      September 10, 2026   Case Laws GST
      Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
      September 10, 2026   Case Laws GST
      Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
      September 10, 2026   Case Laws Customs
      Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
      September 10, 2026   Case Laws GST
      Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
      September 10, 2026   Case Laws Income Tax
      Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
      September 10, 2026   Case Laws Income Tax
      Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
      September 10, 2026   Case Laws Income Tax
      Transfer-pricing comparability requires functionally similar, uncontrolled companies, with turnover, related-party transactions and risk profiles asse...
      September 10, 2026   Case Laws Income Tax
      Interim protection from outstanding-demand recovery continues while the statutory appeal receives expedited, reasoned disposal after a hearing.
      September 10, 2026   Case Laws Income Tax
      Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
      September 10, 2026   Case Laws Income Tax
      Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
      September 10, 2026   Case Laws Income Tax
      Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
      September 10, 2026   Case Laws Income Tax
      Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.
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    September 10, 2026   Case Laws GST
    Section 61 return scrutiny is not mandatory before fraud-based input tax credit proceedings, leaving factual invoice disputes for adjudication.
    September 10, 2026   Case Laws GST
    Regular bail in GST evasion prosecution followed completed investigation, documentary evidence, low interference risk, and anticipated trial delay.
    September 10, 2026   Case Laws GST
    Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
    September 10, 2026   Case Laws GST
    Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
    September 10, 2026   Case Laws GST
    Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
    September 10, 2026   Case Laws GST
    Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
    September 10, 2026   Case Laws GST
    Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
    September 10, 2026   Case Laws GST
    Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
    September 10, 2026   Case Laws GST
    Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
    September 10, 2026   Case Laws GST
    Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
    September 10, 2026   Case Laws Customs
    Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.
    September 10, 2026   Case Laws GST
    Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
    September 10, 2026   Case Laws Income Tax
    Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
    September 10, 2026   Case Laws Income Tax
    Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liability.
    September 10, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functionally similar, uncontrolled companies, with turnover, related-party transactions and risk profiles assessed on reliable data.
    September 10, 2026   Case Laws Income Tax
    Interim protection from outstanding-demand recovery continues while the statutory appeal receives expedited, reasoned disposal after a hearing.
    September 10, 2026   Case Laws Income Tax
    Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deductible.
    September 10, 2026   Case Laws Income Tax
    Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exists.
    September 10, 2026   Case Laws Income Tax
    Excess business stock with a proven business nexus remains undisclosed business income and is taxed under normal provisions.
    September 10, 2026   Case Laws Income Tax
    Dematerialised share-sale evidence and banking records defeat unsupported allegations of bogus long-term capital gains and unexplained credits.

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    Income Tax

    Rental receipts credited, accounted for and assessed in a...

    Joint development transfer timing and firm-held rental income: effective possession fixes the capital-gains year and defeats later additions.

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    Income Tax September 10, 2026 Case Laws AT
    Rental receipts credited, accounted for and assessed in a registered partnership firm's hands remain taxable to the firm; partners' capital-account withdrawals do not constitute rental income or transfer ownership of the building. Under a registered joint development agreement granting the developer effective possession, dominion and authority over the property, transfer occurs on execution of the agreement rather than on later delivery of constructed area. The special capital-gains regime for joint development agreements operates prospectively and does not apply to earlier transactions. Rough, unparticularised loose sheets without independent corroboration cannot support additions for undisclosed or underreported rental income. The rental-income additions were deleted and later-year capital-gains additions were set aside.
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