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    September 12, 2026   Case Laws GST
    Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
    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...
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September 12, 2026   Case Laws GST
Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
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.

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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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Acts Income Tax
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