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    October 1, 2026   Case Laws Wealth-tax
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    September 30, 2026   Case Laws GST
    Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
    September 30, 2026   Case Laws GST
    Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
    September 30, 2026   Case Laws GST
    Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
    September 30, 2026   Case Laws GST
    Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
    September 30, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain ...
    September 30, 2026   Case Laws GST
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    September 30, 2026   Case Laws GST
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October 1, 2026   Case Laws Wealth-tax
Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.
September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
September 30, 2026   Notes GST
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
September 30, 2026   Notifications Income Tax
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.
September 30, 2026   Notifications Income Tax
Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
September 30, 2026   Notifications Income Tax
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
September 30, 2026   Case Laws GST
Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
September 30, 2026   Case Laws GST
Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
September 30, 2026   Case Laws GST
Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
September 30, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain enforceable.
September 30, 2026   Case Laws GST
Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
September 30, 2026   Case Laws GST
Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.

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Income Tax

Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the c...

Section 40(a)(i) Clarification: "Liable to Tax" Includes Right to Tax, Affecting TDS on Cross-Border Deals.

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Income Tax November 4, 2013 Case Laws AT
Disallowance u/s 40(a)(i) – TDS u/s 195 - Liable to tax in the contracting State cannot be implied as the person is actually liable to tax but would also cover the cases where the other contracting State had the right to tax such person - AT
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