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    June 13, 2026   Case Laws GST
    Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
    June 13, 2026   Case Laws GST
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    June 13, 2026   Case Laws GST
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    June 13, 2026   Case Laws Customs
    Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
    June 13, 2026   Case Laws Customs
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June 13, 2026   Case Laws GST
Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
June 13, 2026   Case Laws GST
Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
June 13, 2026   Case Laws GST
Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
June 13, 2026   Case Laws GST
GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
June 13, 2026   Case Laws GST
Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
June 13, 2026   Case Laws Income Tax
Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
June 13, 2026   Case Laws Income Tax
TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
June 13, 2026   Case Laws Income Tax
Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
June 13, 2026   Case Laws Income Tax
Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
June 13, 2026   Case Laws Income Tax
GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
June 13, 2026   Case Laws Income Tax
Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
June 13, 2026   Case Laws Income Tax
Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
June 13, 2026   Case Laws Income Tax
Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
June 13, 2026   Case Laws Income Tax
Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
June 13, 2026   Case Laws Income Tax
Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
June 13, 2026   Case Laws Customs
Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
June 13, 2026   Case Laws Customs
Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
June 13, 2026   Case Laws Customs
Prescribed sampling method controls customs test reports; non-compliant coal sampling and conflicting reports justified retesting and exemption benefit.
June 13, 2026   Case Laws IBC
Criminal process cannot recover money in a flat booking dispute later converted into a loan, says ruling
June 13, 2026   Case Laws IBC
Going-concern liquidation auction: alleged business plan could not expand sale to subsidiary assets, while forfeiture remained disputed.

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Income Tax

Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission...

Expenses Not Disallowed u/s 40(a)(ia) Just for Missing Form 15H/15G for TDS Non-Deduction.

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Income Tax November 7, 2013 Case Laws AT
Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT
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