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October 15, 2026   Notifications VAT - Delhi
VAT exemption and refund eligibility expands to Jamaica's High Commission, subject to the minimum invoice-value condition.
October 15, 2026   Case Laws GST
Concurrent investigation of MGST fraud and distinct BNS offences remains permissible despite special tax procedures.
October 15, 2026   Case Laws GST
Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.
October 15, 2026   Case Laws GST
Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
October 15, 2026   Case Laws GST
GST registration of rented business premises cannot depend on unresolved title disputes and requires fair, document-based verification.
October 15, 2026   Case Laws GST
Input tax credit mismatches cannot defeat verified prior-year supplies, while defective notice and unreasoned appeal orders fail.
October 15, 2026   Case Laws GST
Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
October 15, 2026   Case Laws GST
Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
October 15, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
October 15, 2026   Case Laws GST
Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
October 15, 2026   Case Laws GST
Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
October 15, 2026   Case Laws Income Tax
Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
October 15, 2026   Case Laws Income Tax
Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
October 15, 2026   Case Laws Income Tax
Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
October 15, 2026   Case Laws Income Tax
Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
October 15, 2026   Case Laws Income Tax
Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
October 15, 2026   Case Laws Customs
Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
October 15, 2026   Case Laws IBC
Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.

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

Nature of receipt - capital receipt or revenue receipt - On the...

Income from Sale of Excess Carbon Credits is Capital Receipt, Not Business Income or Receipt.

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Income Tax May 17, 2014 Case Laws AT
Nature of receipt - capital receipt or revenue receipt - On the sale of excess Carbon Credits the income was received and it is capital receipt and it cannot be business receipt or income - AT
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