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    May 30, 2026   Case Laws GST
    GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.
    May 30, 2026   Case Laws Indian Laws
    State power over betting on games of skill upheld; online money gaming laws sustained against arbitrariness and proportionality challenges.
    May 30, 2026   Notifications Companies Law
    CSR through zero coupon zero principal instruments is permitted, with spending caps, reporting duties, and limited compliance exemptions.
    May 30, 2026   Notifications Companies Law
    CSR Schedule VII expanded to include subscription to zero coupon zero principal instruments on Social Stock Exchange.
    May 30, 2026   Circulars DGFT
    Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
    May 30, 2026   Circulars GST - States
    GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
    May 30, 2026   Case Laws GST
    Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
    May 30, 2026   Case Laws GST
    GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
    May 30, 2026   Case Laws GST
    Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
    May 30, 2026   Case Laws GST
    Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
    May 30, 2026   Case Laws GST
    Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
    May 30, 2026   Case Laws GST
    Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
    May 30, 2026   Case Laws GST
    GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
    May 30, 2026   Case Laws GST
    GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
    May 30, 2026   Case Laws GST
    GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
    May 30, 2026   Case Laws GST
    Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
    May 30, 2026   Case Laws GST
    Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
    May 30, 2026   Case Laws GST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    May 30, 2026   Case Laws GST
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    May 30, 2026   Case Laws GST
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
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May 30, 2026   Case Laws GST
GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.
May 30, 2026   Case Laws Indian Laws
State power over betting on games of skill upheld; online money gaming laws sustained against arbitrariness and proportionality challenges.
May 30, 2026   Notifications Companies Law
CSR through zero coupon zero principal instruments is permitted, with spending caps, reporting duties, and limited compliance exemptions.
May 30, 2026   Notifications Companies Law
CSR Schedule VII expanded to include subscription to zero coupon zero principal instruments on Social Stock Exchange.
May 30, 2026   Circulars DGFT
Revised Standard Input Output Norms for chemical and allied products apply immediately, updating key input ratios for exports.
May 30, 2026   Circulars GST - States
GST registration verification tightened with risk scoring, mandatory physical checks, six-month re-verification, and action against NGTPs.
May 30, 2026   Case Laws GST
Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
May 30, 2026   Case Laws GST
GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
May 30, 2026   Case Laws GST
Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
May 30, 2026   Case Laws GST
Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
May 30, 2026   Case Laws GST
Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
May 30, 2026   Case Laws GST
Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
May 30, 2026   Case Laws GST
GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
May 30, 2026   Case Laws GST
GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
May 30, 2026   Case Laws GST
GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
May 30, 2026   Case Laws GST
Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
May 30, 2026   Case Laws GST
Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
May 30, 2026   Case Laws GST
Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
May 30, 2026   Case Laws GST
GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
May 30, 2026   Case Laws GST
Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.

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Income Tax

Nature of income on sale of flat – Exemption u/s 54 claimed - i...

Income from Flat Sale Treated as Business Income, Section 54 Capital Gains Exemption Not Applicable.

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Income Tax November 6, 2013 Case Laws AT
Nature of income on sale of flat – Exemption u/s 54 claimed - income is in the nature of business, therefore, the deduction u/s 54 not applicable - AT
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