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    August 4, 2026   Case Laws GST
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    August 4, 2026   Case Laws GST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
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August 4, 2026   Case Laws GST
Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
August 4, 2026   Case Laws GST
Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
August 4, 2026   Case Laws GST
Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
August 4, 2026   Case Laws GST
Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
August 4, 2026   Case Laws GST
Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
August 4, 2026   Case Laws Income Tax
Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
August 4, 2026   Case Laws Income Tax
Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
August 4, 2026   Case Laws Income Tax
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
August 4, 2026   Case Laws Income Tax
Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
August 4, 2026   Case Laws Income Tax
TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
August 4, 2026   Case Laws Income Tax
Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
August 4, 2026   Case Laws Income Tax
Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
August 4, 2026   Case Laws Income Tax
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
August 4, 2026   Case Laws Income Tax
Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
August 4, 2026   Case Laws Income Tax
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
August 4, 2026   Case Laws Income Tax
Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
August 4, 2026   Case Laws Income Tax
Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
August 4, 2026   Case Laws Income Tax
Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
August 4, 2026   Case Laws Income Tax
Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
August 4, 2026   Case Laws Income Tax
Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.

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Income Tax

Depreciation in intangible assets disallowed u/s 32(1)(ii) - ...

Depreciation on Goodwill Allowed in Slump-Sale Valuation u/s 32(1)(ii) of Income Tax Act.

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Income Tax September 9, 2014 Case Laws AT
Depreciation in intangible assets disallowed u/s 32(1)(ii) - valuation made during “slump-sale” of business has factored the value of “goodwill” in the composite value of “Maintenance portfolio” - depreciation allowed - AT
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