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October 22, 2026   Case Laws GST
Double taxation of turnover requires holistic verification across separately registered units and permits limited rectification of overlapping assessments.
October 22, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus requires a demonstrable link to scheduled-offence criminal activity, preventing attachment of independent lawful receipts.
October 22, 2026   Case Laws GST
Duplicate GST adjudication on GSTR reconciliation and excess input tax credit was quashed where identical proposals were previously determined.
October 22, 2026   Case Laws GST
GST proceedings against deceased sole proprietors lack jurisdiction where authorities knew of death and legal heir, requiring fresh lawful action.
October 22, 2026   Case Laws GST
Prospective omission of Rule 96(10) preserved IGST refund processing where no saving clause retained the export restriction.
October 22, 2026   Case Laws GST
Input tax credit reconciliation enables fresh GST adjudication after non-participation, subject to timely evidence and conditional tax deposit.
October 22, 2026   Case Laws GST
E-Way Bill Reuse Requires Cogent Evidence of Prior Transport Before Penalty Can Be Sustained Under GST
October 22, 2026   Case Laws GST
Merger-related input tax credit transfers raise statutory eligibility questions requiring scrutiny of prescribed transfer procedures.
October 22, 2026   Case Laws Income Tax
Assessee-Specific Material Determines Whether Reassessment May Proceed on Alleged Sham Mutual-Fund Transactions and Claimed Capital Losses
October 22, 2026   Case Laws Income Tax
Reassessment limitation safeguards preserve pre-amendment time bars, preventing post-search reliance on an extended ten-year period.
October 22, 2026   Case Laws Income Tax
Reassessment based solely on seized material fails without a satisfaction note and independently obtained material.
October 22, 2026   Case Laws Income Tax
Export incentives in gherkin exports qualify as operating income for arm's-length pricing, while comparable exporters require fresh review.
October 22, 2026   Case Laws Income Tax
Functional comparability under Rule 10B excludes diversified telecom engineering businesses from software development service benchmarking.
October 22, 2026   Case Laws Income Tax
Disclosure of reassessment material and allegations is required before Section 148A proceedings can validly lead to reassessment.
October 22, 2026   Case Laws Income Tax
Reassessment orders require examination of taxpayer explanations and supporting records before notices can validly issue.
October 22, 2026   Case Laws Income Tax
Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be restored.
October 22, 2026   Case Laws Income Tax
MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
October 22, 2026   Case Laws Income Tax
Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
October 22, 2026   Case Laws Income Tax
Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
October 22, 2026   Case Laws Income Tax
Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.

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Income Tax

Deduction u/s 54B – agricultural land - It is not the fault of t...

Taxpayer can claim deduction u/s 54B for sale of agricultural land, despite non-use due to drought.

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Income Tax December 6, 2013 Case Laws AT
Deduction u/s 54B – agricultural land - It is not the fault of the assessee if rained lands are not actually put to use during the drought - AT
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