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    July 13, 2026   NotificationsIncome Tax
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    July 13, 2026   NotificationsCustoms
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    July 13, 2026   Case LawsGST
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    July 13, 2026   Case LawsIncome Tax
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    July 13, 2026   Case LawsIncome Tax
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    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
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    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 ...
    July 13, 2026   Case LawsBenami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case LawsCustoms
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case LawsCustoms
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case LawsCustoms
    Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
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    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.
    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.

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      Income Tax

      Depreciation on the closed units for last 8 years - although the...

      Depreciation Claims Approved for Closed Units Over Eight Years Despite Production Halt Due to Ongoing Activities.

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      Income TaxOctober 7, 2015Case LawsAT
      Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of depreciation allowed - AT
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