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July 29, 2026   Notifications SEZ
SEZ bifurcation and partial de-notification restructure the Manikonda technology zone into two separately delineated IT-enabled services areas.
July 29, 2026   Notifications Customs
Anti-dumping duty on Low Ash Metallurgical Coke applies to specified imports, with conditional exemptions for defined industrial uses.
July 29, 2026   Notifications Income Tax
Specified income exemption for the real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.
July 29, 2026   Notifications Income Tax
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return filing.
July 29, 2026   Notifications Income Tax
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
July 29, 2026   Case Laws GST
Statutory personal hearing in GST adjudication requires a specified date, time and venue before adverse orders are issued.
July 29, 2026   Case Laws GST
Condonation of delay in GST appeals restored access to merits review where timely filing was beyond control.
July 29, 2026   Case Laws GST
Temporary GST portal access must enable electronic statutory appeals; authority expected to decide the ID application within 30 days.
July 29, 2026   Case Laws GST
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing deadline.
July 29, 2026   Case Laws GST
Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
July 29, 2026   Case Laws GST
Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
July 29, 2026   Case Laws Income Tax
Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
July 29, 2026   Case Laws Income Tax
Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
July 29, 2026   Case Laws Income Tax
Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investments are established.
July 29, 2026   Case Laws Income Tax
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failures.
July 29, 2026   Case Laws Income Tax
Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
July 29, 2026   Case Laws Income Tax
Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
July 29, 2026   Case Laws Income Tax
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrutiny.
July 29, 2026   Case Laws Income Tax
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mutuality.
July 29, 2026   Case Laws Income Tax
Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.

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Income Tax

Dis-allowance of insurance claim written off - This amount was...

Insurance Claim Disallowed: Theft Occurred in 1989, Not Applicable for Assessment Year 1993-94.

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Income Tax August 31, 2015 Case Laws HC
Dis-allowance of insurance claim written off - This amount was written off in the year 1993-94 - in the assessment year 1993-94 no theft was committed, but, it was in the year 1989 and, therefore, rightly A.O. as well as CIT(A) have dis-allowed the insurance claim written off - HC
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