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    August 24, 2026   Case Laws GST
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    August 24, 2026   Case Laws GST
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
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August 24, 2026   Case Laws GST
GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
August 24, 2026   Case Laws GST
AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
August 24, 2026   Case Laws GST
GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
August 24, 2026   Case Laws GST
Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
August 24, 2026   Case Laws GST
Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
August 24, 2026   Case Laws Income Tax
Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
August 24, 2026   Case Laws Income Tax
Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
August 24, 2026   Case Laws Income Tax
Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.
August 24, 2026   Case Laws Income Tax
Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
August 24, 2026   Case Laws Income Tax
Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
August 24, 2026   Case Laws Income Tax
Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
August 24, 2026   Case Laws Income Tax
Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
August 24, 2026   Case Laws Income Tax
Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
August 24, 2026   Case Laws Income Tax
Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
August 24, 2026   Case Laws Income Tax
Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
August 24, 2026   Case Laws Income Tax
Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
August 24, 2026   Case Laws Income Tax
Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
August 24, 2026   Case Laws Income Tax
Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motive.
August 24, 2026   Case Laws Income Tax
Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
August 24, 2026   Case Laws Income Tax
Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.

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Income Tax

Addition made u/s 145A of the Income Tax Act – Excise duty e...

Section 145A Amendment: Exclusion of Excise Duty from Closing Stock Leaves Net Tax Unchanged per ICAI Guidance.

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Income Tax November 1, 2013 Case Laws AT
Addition made u/s 145A of the Income Tax Act – Excise duty excluded in the closing stock – After necessary adjustments made by the assessee, in pursuance of the guidance note issued by the ICAI, there is no difference in the net result from taxation point of view - AT
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