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    August 7, 2026   Case Laws Indian Laws
    Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
    August 6, 2026   Notifications DGFT
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    August 6, 2026   Circulars FEMA
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    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case Laws GST
    Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
    August 6, 2026   Case Laws GST
    Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
    August 6, 2026   Case Laws GST
    Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
    August 6, 2026   Case Laws Income Tax
    Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
    August 6, 2026   Case Laws Income Tax
    Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Income Tax
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      Income Tax

      Disallowance u/s 40A(9) – contribution made by the appellant as a...

      Employer's Contribution to Karmachari Welfare Fund Not Deductible Under Income Tax Act Section 40A(9.

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      Income TaxJanuary 6, 2014Case LawsAT
      Disallowance u/s 40A(9) – contribution made by the appellant as an employer towards the Karmachari Welfare Fund falls within the expression 'as required by or under any other law' for the purposes of section 40A(9) - AT
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