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    August 25, 2026   Case Laws Indian Laws
    Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
    August 24, 2026   Notifications Customs
    Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
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    August 24, 2026   Case Laws GST
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    August 24, 2026   Case Laws GST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    August 24, 2026   Case Laws GST
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    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 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 ...
    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.
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August 25, 2026   Case Laws Indian Laws
Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
August 24, 2026   Notifications Customs
Anti-dumping duty on specified natural mica-based pearl industrial pigments from China PR remains effective until February 2027.
August 24, 2026   Notifications Customs
Tariff rate quota for raw sugar imports grants full customs-duty exemption subject to electronic quota authorisation and debit.
August 24, 2026   Notifications DGFT
Duty-free raw sugar Tariff Rate Quota permits limited imports and one-time Advance Authorisation conversion subject to GST repayment conditions.
August 24, 2026   Notifications DGFT
Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
August 24, 2026   Case Laws GST
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
August 24, 2026   Case Laws GST
Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
August 24, 2026   Case Laws GST
GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
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.

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Income Tax

Penalty u/s 271(1)(c) - it cannot be said that the surrender of...

Penalty Upheld: Income Surrender Not Voluntary u/s 271(1)(c), No Intention to Declare True Income Found.

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Income Tax November 1, 2013 Case Laws SC
Penalty u/s 271(1)(c) - it cannot be said that the surrender of income was voluntary - assessee had no intention to declare its true income - penalty confirmed - SC
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