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    July 14, 2026   Case LawsCentral Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 14, 2026   Case LawsIndian Laws
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    July 13, 2026   NotificationsIncome Tax
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    July 13, 2026   NotificationsCustoms
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    July 13, 2026   Case LawsGST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
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    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
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    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case LawsGST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case LawsGST
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    July 13, 2026   Case LawsGST
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
    July 13, 2026   Case LawsIncome Tax
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    July 13, 2026   Case LawsIncome Tax
    Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
    July 13, 2026   Case LawsIncome Tax
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
    July 13, 2026   Case LawsIncome Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case LawsIncome Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case LawsIncome Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case LawsIncome Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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    July 14, 2026   Case Laws Central Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 14, 2026   Case Laws Indian Laws
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    July 13, 2026   Notifications SEBI
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
    July 13, 2026   Notifications Income Tax
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    July 13, 2026   Notifications Income Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    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.

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      Income Tax

      TDS liability - ITAT was not required to decide whether the...

      ITAT to Reassess Penalty u/s 271C for Non-Deduction of TDS, Not TDS Applicability u/ss 194J/194C.

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      Income TaxAugust 26, 2015Case LawsHC
      TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was leviable u/Sec. 271C of the Act or not - ITAT to re-adjudicate the matter - HC
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