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    October 24, 2026   Notes Income Tax
    Surviving-time limitation governs transitional reassessment notices, and notices for the specified assessment year are time-barred.
    October 24, 2026   Case Laws GST
    Contractual arbitration scope excludes GST reimbursement claims, requiring writ petitions to receive merits consideration despite an arbitration agree...
    October 24, 2026   Case Laws GST
    Retrospective GST registration cancellation beyond the show-cause notice scope was set aside for fresh adjudication.
    October 24, 2026   Case Laws GST
    Contractual tax reimbursement under government works contracts cannot be denied where payment evidence is undisputed.
    October 24, 2026   Case Laws GST
    Condonation of delay restores GST registration cancellation appeal for merits review where tax computation remains unadjudicated.
    October 24, 2026   Case Laws GST
    Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.
    October 24, 2026   Case Laws GST
    Pre-decisional notice and hearing under GST refund rules are mandatory; appellate review cannot cure their absence.
    October 24, 2026   Case Laws GST
    SUV ground-clearance classification applies unladen delivery-state measurements, sustaining higher Compensation Cess and extended recovery for suppres...
    October 24, 2026   Case Laws GST
    Common Input Tax Credit Apportionment Requires Identifying the Actual Common Credit Pool Before Proportional Reversal
    October 24, 2026   Case Laws GST
    Post-supply discounts do not automatically reduce recipients' output tax, and fresh assessment must stay within notice allegations.
    October 24, 2026   Case Laws GST
    Unchallenged advance rulings bind revenue; circulars cannot create GST levies or sustain refund recovery claims.
    October 24, 2026   Case Laws GST
    Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
    October 24, 2026   Case Laws Income Tax
    Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
    October 24, 2026   Case Laws Income Tax
    Reassessment notices require timely, transaction-specific escapement information; proportionate rights-share allotments may fall outside inadequate-co...
    October 24, 2026   Case Laws Income Tax
    Reassessment on previously scrutinised material cannot bypass limitation after draft-assessment proceedings lapse without a final order.
    October 24, 2026   Case Laws Income Tax
    Non-application of mind invalidates common remand where appellate findings for each assessment year remain unexamined on merits.
    October 24, 2026   Case Laws Income Tax
    Unsubstantiated tax claims: unreliable evidence justified an ad hoc addition, taxed at normal rates instead of the special statutory rate.
    October 24, 2026   Case Laws Income Tax
    Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
    October 24, 2026   Case Laws Income Tax
    Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
    October 24, 2026   Case Laws Income Tax
    Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.
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October 24, 2026   Notes Income Tax
Surviving-time limitation governs transitional reassessment notices, and notices for the specified assessment year are time-barred.
October 24, 2026   Case Laws GST
Contractual arbitration scope excludes GST reimbursement claims, requiring writ petitions to receive merits consideration despite an arbitration agreement.
October 24, 2026   Case Laws GST
Retrospective GST registration cancellation beyond the show-cause notice scope was set aside for fresh adjudication.
October 24, 2026   Case Laws GST
Contractual tax reimbursement under government works contracts cannot be denied where payment evidence is undisputed.
October 24, 2026   Case Laws GST
Condonation of delay restores GST registration cancellation appeal for merits review where tax computation remains unadjudicated.
October 24, 2026   Case Laws GST
Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.
October 24, 2026   Case Laws GST
Pre-decisional notice and hearing under GST refund rules are mandatory; appellate review cannot cure their absence.
October 24, 2026   Case Laws GST
SUV ground-clearance classification applies unladen delivery-state measurements, sustaining higher Compensation Cess and extended recovery for suppressed short-payment.
October 24, 2026   Case Laws GST
Common Input Tax Credit Apportionment Requires Identifying the Actual Common Credit Pool Before Proportional Reversal
October 24, 2026   Case Laws GST
Post-supply discounts do not automatically reduce recipients' output tax, and fresh assessment must stay within notice allegations.
October 24, 2026   Case Laws GST
Unchallenged advance rulings bind revenue; circulars cannot create GST levies or sustain refund recovery claims.
October 24, 2026   Case Laws GST
Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
October 24, 2026   Case Laws Income Tax
Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assessment merits.
October 24, 2026   Case Laws Income Tax
Reassessment notices require timely, transaction-specific escapement information; proportionate rights-share allotments may fall outside inadequate-consideration taxation.
October 24, 2026   Case Laws Income Tax
Reassessment on previously scrutinised material cannot bypass limitation after draft-assessment proceedings lapse without a final order.
October 24, 2026   Case Laws Income Tax
Non-application of mind invalidates common remand where appellate findings for each assessment year remain unexamined on merits.
October 24, 2026   Case Laws Income Tax
Unsubstantiated tax claims: unreliable evidence justified an ad hoc addition, taxed at normal rates instead of the special statutory rate.
October 24, 2026   Case Laws Income Tax
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related addition.
October 24, 2026   Case Laws Income Tax
Penalty notices for underreporting remain valid, but enhanced misreporting penalties require proof of a specified statutory instance.
October 24, 2026   Case Laws Income Tax
Angadia cash transfers: only embedded commission, not principal funds, is taxable where fund ownership remains unproved.

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Companies Law

Unfair trade practice –u/s 19 (1) (a) – installation of people m...

People Meters in Urban Areas Violate Fair Trade, Misrepresenting TRP and TVR, Says CCI u/s 19(1)(a.

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Companies Law April 29, 2013 Case Laws Commission
Unfair trade practice –u/s 19 (1) (a) – installation of people meters only in urban areas can not reflect viewers choice PAN India. - it is apparent that OP was not displaying the true picture regarding TVR/TRP of Doordarshan. - CCI
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Acts Income Tax
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