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    July 13, 2026   Notifications Customs
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    July 13, 2026   Case Laws GST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    July 13, 2026   Case Laws GST
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    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case Laws GST
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    July 13, 2026   Case Laws Income Tax
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
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    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
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    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
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    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case Laws Customs
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case Laws Customs
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case Laws Customs
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    July 13, 2026   Case Laws Customs
    Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
    July 13, 2026   Case Laws Companies Law
    Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
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July 13, 2026   Notifications Customs
Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
July 13, 2026   Case Laws GST
GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
July 13, 2026   Case Laws GST
Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
July 13, 2026   Case Laws GST
Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
July 13, 2026   Case Laws GST
GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
July 13, 2026   Case Laws GST
Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
July 13, 2026   Case Laws GST
Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
July 13, 2026   Case Laws Income Tax
Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
July 13, 2026   Case Laws Income Tax
Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
July 13, 2026   Case Laws Income Tax
Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
July 13, 2026   Case Laws Income Tax
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
July 13, 2026   Case Laws Income Tax
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
July 13, 2026   Case Laws Income Tax
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
July 13, 2026   Case Laws Income Tax
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
July 13, 2026   Case Laws Benami Property
Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
July 13, 2026   Case Laws Customs
Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
July 13, 2026   Case Laws Customs
Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
July 13, 2026   Case Laws Customs
Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
July 13, 2026   Case Laws Customs
Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
July 13, 2026   Case Laws Companies Law
Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.

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Income Tax

TDS liability on Interest - disallowance u/s 40(a)(ia) - if the...

Urban Cooperative Banks Must Deduct TDS on Interest Over Rs. 10,000 per Section 194A or Face Disallowance.

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Income Tax April 10, 2015 Case Laws AT
TDS liability on Interest - disallowance u/s 40(a)(ia) - if the amount more than ₹ 10,000/- is credited as an interest on time deposits, then the urban cooperative Bank is liable to deduct the TDS as is laid down in the said provisions of section 194A - AT
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