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September 8, 2026   Circulars SEBI
Investor group disclosure exemption now covers FPIs investing only in Government Securities across both investment routes.
September 8, 2026   Case Laws GST
GST appeal pre-deposit follows the law when adjudication begins, while factual penalty challenges belong before statutory appellate authorities.
September 8, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires proven corporate responsibility, protecting wrongly impleaded officers through pre-summoning verification.
September 8, 2026   Case Laws GST
GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authorities.
September 8, 2026   Case Laws GST
Show cause notice limits bar adjudication from confirming demands beyond those proposed, requiring fresh adjudication without a new notice.
September 8, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packing materials used for packaged tea despite an inapplicable GST rate-reduction circular.
September 8, 2026   Case Laws GST
Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services.
September 8, 2026   Case Laws GST
Prior adjudication bars advance-ruling applications on identical GST classification and rate questions concerning the applicant.
September 8, 2026   Case Laws GST
Classification of ruled paper sheets keeps them under Heading 4802; notebook-use exemption depends on actual manufacture.
September 8, 2026   Case Laws GST
End-use GST exemption for uncoated paper depends on proven manufacture of specified books, while other uses remain taxable.
September 8, 2026   Case Laws Income Tax
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an incorrect authority.
September 8, 2026   Case Laws Income Tax
Director tax liability under Section 179 requires consideration of the director's reply before liability can be determined lawfully.
September 8, 2026   Case Laws Income Tax
Capital-gains exemption requires a qualifying asset transfer and reinvestment by the same assessee, not solely by a spouse.
September 8, 2026   Case Laws Income Tax
Live sports broadcasting rights exclude live-feed payments from royalty, while non-live rights remain taxable and require withholding.
September 8, 2026   Case Laws Income Tax
Deductee-paid-tax exception requires verification before TDS default and consequential interest apply to External Development Charges payments.
September 8, 2026   Case Laws Income Tax
Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gains additions.
September 8, 2026   Case Laws Income Tax
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment.
September 8, 2026   Case Laws Income Tax
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments.
September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.

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Income Tax

Period of limitation for passing the penalty order u/s 275(1)(a)...

Income Tax Act limits penalty order issuance to 6 months after Tribunal's order receipt by Chief Commissioner.

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Income Tax November 4, 2013 Case Laws AT
Period of limitation for passing the penalty order u/s 275(1)(a) - the limitation period for the levy of penalty will be as provided for under s. 275(1)(a), i.e., six months from the end of the month in which the order of the Tribunal is received by the Chief CIT - AT
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