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    November 4, 2026   Notes GST
    Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
    November 4, 2026   Notes Income Tax
    Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
    November 4, 2026   Notes GST
    GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
    November 4, 2026   Notes Income Tax
    Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.
    November 4, 2026   Notes GST
    Input tax credit and supplier non-payment: credit cannot be reversed mechanically without transaction scrutiny and supplier recovery review
    November 4, 2026   Circulars IBC
    Real estate allottee insolvency claims require revised Form CA, while stated relief preferences do not create enforceable rights.
    November 4, 2026   Circulars SEBI
    REIT depository receipts face non-resident holding rules, exchange listing requirements and unitholder approval for fresh issues
    November 4, 2026   Circulars GST - States
    Export payments through repatriable accounts, permitted set-offs and net retention satisfy payment conditions; unrealised goods proceeds affect refund...
    November 4, 2026   Circulars GST - States
    Input tax credit on used vehicle trading expenses remains available under the GST margin scheme, subject to statutory conditions.
    November 4, 2026   Circulars GST - States
    GST exemptions and valuation rules clarify treatment of grant-funded research, vehicle lease recoveries, bank fund transfers and co-lending.
    November 4, 2026   Circulars Customs
    Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
    November 4, 2026   Circulars Customs
    Flame-retardant fabric declarations require electronic qualifiers for covered textile exports, supporting product identification and recognition of in...
    November 4, 2026   Case Laws GST
    GST arrest safeguards require the Commissioner's recorded reasons and document identification numbers on specified arrest-related communications.
    November 4, 2026   Case Laws GST
    GST amnesty recognises adjusted tax payments from the original intimation date when assessing interest and penalty waiver eligibility.
    November 4, 2026   Case Laws GST
    GST recovery on disclosed works-contract price adjustments requires material showing deliberate evasion to invoke the extended limitation period.
    November 4, 2026   Case Laws GST
    Deemed export refunds for suppliers require recipient undertakings, with supply-wise limitation and cross-year claims permitted under GST.
    November 4, 2026   Case Laws GST
    Transit-state penalty powers exclude documented goods without local tax incidence; revenue-neutral stock-transfer invoice timing mismatches also avoid...
    November 4, 2026   Case Laws GST
    Documented input tax credit, appropriation of paid tax and timely tax and interest payment defeat disputed demands and penalties.
    November 4, 2026   Case Laws Income Tax
    Draft assessments for prejudicial transfer pricing adjustments protect objection rights and must precede final faceless assessments.
    November 4, 2026   Case Laws Income Tax
    Interest on enhanced land compensation under Section 28 forms part of compensation, with agricultural land claims assessed for tax refunds.
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November 4, 2026   Notes GST
Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
November 4, 2026   Notes Income Tax
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the India-USA treaty.
November 4, 2026   Notes GST
GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
November 4, 2026   Notes Income Tax
Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.
November 4, 2026   Notes GST
Input tax credit and supplier non-payment: credit cannot be reversed mechanically without transaction scrutiny and supplier recovery review
November 4, 2026   Circulars IBC
Real estate allottee insolvency claims require revised Form CA, while stated relief preferences do not create enforceable rights.
November 4, 2026   Circulars SEBI
REIT depository receipts face non-resident holding rules, exchange listing requirements and unitholder approval for fresh issues
November 4, 2026   Circulars GST - States
Export payments through repatriable accounts, permitted set-offs and net retention satisfy payment conditions; unrealised goods proceeds affect refunds.
November 4, 2026   Circulars GST - States
Input tax credit on used vehicle trading expenses remains available under the GST margin scheme, subject to statutory conditions.
November 4, 2026   Circulars GST - States
GST exemptions and valuation rules clarify treatment of grant-funded research, vehicle lease recoveries, bank fund transfers and co-lending.
November 4, 2026   Circulars Customs
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical constraints.
November 4, 2026   Circulars Customs
Flame-retardant fabric declarations require electronic qualifiers for covered textile exports, supporting product identification and recognition of incentive eligibility.
November 4, 2026   Case Laws GST
GST arrest safeguards require the Commissioner's recorded reasons and document identification numbers on specified arrest-related communications.
November 4, 2026   Case Laws GST
GST amnesty recognises adjusted tax payments from the original intimation date when assessing interest and penalty waiver eligibility.
November 4, 2026   Case Laws GST
GST recovery on disclosed works-contract price adjustments requires material showing deliberate evasion to invoke the extended limitation period.
November 4, 2026   Case Laws GST
Deemed export refunds for suppliers require recipient undertakings, with supply-wise limitation and cross-year claims permitted under GST.
November 4, 2026   Case Laws GST
Transit-state penalty powers exclude documented goods without local tax incidence; revenue-neutral stock-transfer invoice timing mismatches also avoid penalties.
November 4, 2026   Case Laws GST
Documented input tax credit, appropriation of paid tax and timely tax and interest payment defeat disputed demands and penalties.
November 4, 2026   Case Laws Income Tax
Draft assessments for prejudicial transfer pricing adjustments protect objection rights and must precede final faceless assessments.
November 4, 2026   Case Laws Income Tax
Interest on enhanced land compensation under Section 28 forms part of compensation, with agricultural land claims assessed for tax refunds.

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GST

Verified invoices and a Chartered Accountant's certificate...

Documented input tax credit, appropriation of paid tax and timely tax and interest payment defeat disputed demands and penalties.

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GST November 4, 2026 Case Laws AT
Verified invoices and a Chartered Accountant's certificate substantiated the disputed IGST input tax credit, and Revenue accepted that the related demand was unsustainable. CGST and SGST payments already made required full appropriation; as no tax remained unpaid, the consequential interest demand was unsustainable. Penalties for wrongful credit availment were unsustainable following payment of tax and interest within the period prescribed by section 73(8) of the CGST Act, 2017. The same reasoning applied to the IGST penalty, alongside Revenue's acceptance that the entire demand was unsustainable.
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