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    October 16, 2026   Case Laws GST
    Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
    October 16, 2026   Case Laws GST
    Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
    October 16, 2026   Case Laws GST
    GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.
    October 16, 2026   Case Laws GST
    Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
    October 16, 2026   Case Laws GST
    ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
    October 16, 2026   Case Laws GST
    Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
    October 16, 2026   Case Laws GST
    Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
    October 16, 2026   Case Laws GST
    Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
    October 16, 2026   Case Laws Income Tax
    Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
    October 16, 2026   Case Laws Income Tax
    Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
    October 16, 2026   Case Laws GST
    GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
    October 16, 2026   Case Laws GST
    Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
    October 16, 2026   Case Laws GST
    Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
    October 16, 2026   Case Laws GST
    Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
    October 16, 2026   Case Laws GST
    Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
    October 16, 2026   Case Laws GST
    GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
    October 16, 2026   Case Laws GST
    Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
    October 16, 2026   Case Laws GST
    Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
    October 16, 2026   Case Laws GST
    Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
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October 16, 2026   Case Laws GST
Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
October 16, 2026   Case Laws GST
Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
October 16, 2026   Case Laws GST
GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.
October 16, 2026   Case Laws GST
Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
October 16, 2026   Case Laws GST
ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
October 16, 2026   Case Laws GST
Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
October 16, 2026   Case Laws GST
Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
October 16, 2026   Case Laws GST
Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
October 16, 2026   Case Laws Income Tax
Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
October 16, 2026   Case Laws Income Tax
Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does not apply.
October 16, 2026   Case Laws GST
GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
October 16, 2026   Case Laws GST
Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
October 16, 2026   Case Laws GST
Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
October 16, 2026   Case Laws GST
Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.

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Home › Highlights › Income Tax › 2014 › January, 2014 › This
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Income Tax

Expenditure relatable to exempt income as provided under sub...

Expenditure on exempt income u/s 14A must be added back for book profit u/s 115JB.

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Income Tax January 7, 2014 Case Laws AT
Expenditure relatable to exempt income as provided under sub section (1) of section 14A is required to be added back while computing book profit under section 115JB - AT
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