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    October 12, 2026   Case Laws GST
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October 12, 2026   Case Laws GST
Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
October 12, 2026   Case Laws GST
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a physical DIN.
October 12, 2026   Case Laws GST
Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
October 12, 2026   Case Laws Income Tax
Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
October 12, 2026   Case Laws Income Tax
Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
October 12, 2026   Case Laws Income Tax
Wrongful PAN-bank account linkage invalidates tax assessment, penalties and demand where company transactions are not attributable to taxpayer.
October 12, 2026   Case Laws Income Tax
Condonation of re-presentation delay requires a bona fide, coherent explanation; administrative workload alone cannot establish sufficient cause.
October 12, 2026   Case Laws Income Tax
Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
October 12, 2026   Case Laws Income Tax
Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
October 12, 2026   Case Laws Income Tax
Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
October 12, 2026   Case Laws Income Tax
Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
October 12, 2026   Case Laws Income Tax
Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
October 12, 2026   Case Laws Income Tax
Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
October 12, 2026   Case Laws Income Tax
TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.
October 12, 2026   Case Laws Income Tax
Transfer pricing boundaries require genuine separate services, aggregated linked placements, and proper profit-split analysis for branch dealings.
October 12, 2026   Case Laws Income Tax
Exempt-income disallowance excludes concessional taxable income, mutual receipts, and investments funded by sufficient interest-free own funds.
October 12, 2026   Case Laws Income Tax
Block-of-assets depreciation prevents individual asset valuation on sale where the commercial block continues and its WDV exceeds consideration.
October 12, 2026   Case Laws Benami Property
Benami transaction requirements cover cash routed through benamidars, while review fails without an apparent record error.
October 12, 2026   Case Laws Customs
Cattle-feed imports: Test reports showing unfitness for human consumption require release pending adjudication despite speculative diversion concerns.
October 12, 2026   Case Laws Customs
Reasonable-period limits on duty drawback recovery invalidate delayed action where no fraud or suppression is alleged.

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Income Tax

Rejection of TDS credit - the corresponding receipt has not been...

Clarification: TDS credit rejected due to receipt not taxed; refund applicable if no tax liability exists.

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Income Tax November 7, 2015 Case Laws AT
Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
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