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    July 30, 2026   Case LawsCompanies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
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    Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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    Condonation of delay in GST appeals enabled restoration for merits adjudication despite objections over statutory authority to condone.
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    Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.
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    July 30, 2026   Case Laws Companies Law
    Threshold FIR quashing requires prima facie review, leaving alleged forged loan-security documents and parallel prosecution to investigation.
    July 30, 2026   Case Laws Companies Law
    Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.
    July 30, 2026   Case Laws Companies Law
    Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determination.
    July 30, 2026   Case Laws FEMA
    Penalty discretion under FEMA remains intact where a reasoned order is supported by evidence and inadequacy is unproven.
    July 30, 2026   Case Laws Money Laundering
    Pre-cognizance hearing under BNSS applies to PMLA complaints, requiring proposed accused to be heard before cognizance is taken.
    July 30, 2026   Case Laws Money Laundering
    Proceeds of crime are foundational to money-laundering proceedings, which cannot continue after final discharge in the scheduled offence.
    July 30, 2026   Case Laws Service Tax
    Licensing pre-existing know-how is not consulting engineer service, and pre-section 66A reverse-charge demands fail without statutory authority.
    July 30, 2026   Case Laws VAT / Sales Tax
    Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without supporting evidence.
    July 30, 2026   Case Laws VAT / Sales Tax
    Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.
    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.

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      Home› Highlights › Income Tax › 2016 › February, 2016 › This
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      Income Tax

      Disallowance u/s 14A - The claim of the assessee was that no...

      Assessing Officer Can Disallow Expenses for Exempt Income Once Satisfaction is Recorded u/r 8D(2)(iii.

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      Income TaxFebruary 2, 2016Case LawsAT
      Disallowance u/s 14A - The claim of the assessee was that no expenditure was incurred for earning exempt income, but once the AO had recorded his satisfaction in terms of sub-section (2), then the disallowance can be made as per Rule 8D(2)(iii) - AT
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