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    August 27, 2026   Case Laws GST
    Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
    August 27, 2026   Case Laws GST
    GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
    August 27, 2026   Case Laws GST
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    TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
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    Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
    August 27, 2026   Case Laws Income Tax
    Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
    August 27, 2026   Case Laws Income Tax
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    Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
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    Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
    Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.
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August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
August 27, 2026   Case Laws GST
GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
August 27, 2026   Case Laws GST
Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
August 27, 2026   Case Laws GST
Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
August 27, 2026   Case Laws Income Tax
Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce deductions.
August 27, 2026   Case Laws Income Tax
TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
August 27, 2026   Case Laws Income Tax
Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
August 27, 2026   Case Laws Income Tax
Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
August 27, 2026   Case Laws Income Tax
Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
August 27, 2026   Case Laws Income Tax
Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are established.
August 27, 2026   Case Laws Income Tax
Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
August 27, 2026   Case Laws Income Tax
Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
August 27, 2026   Case Laws Income Tax
Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
August 27, 2026   Case Laws Income Tax
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation entries.
August 27, 2026   Case Laws Income Tax
Educational charitable status upheld for banking-sector training, preserving exemption, valid income accumulation, and depreciation relief.
August 27, 2026   Case Laws Income Tax
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivables.
August 27, 2026   Case Laws Income Tax
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verification.
August 27, 2026   Case Laws Income Tax
Trademark licensing fees remain revenue expenditure where use is limited, non-exclusive, time-bound, and creates no enduring proprietary asset.
August 27, 2026   Case Laws Income Tax
Unbilled Revenue Reversal and Non-Resident Professional Fees: prior taxation and treaty royalty analysis defeated both disallowances.
August 27, 2026   Case Laws Income Tax
Professional-fee penalty requires substantiated claims and proven tax-deduction liability; unsupported claims may still attract penalty.

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Income Tax

Apportionment of expenses between the taxable and exempted...

Expense Allocation Between Taxable and Exempt Income u/s 14A Requires Company Secretary's Engagement for Compliance.

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Income Tax March 7, 2016 Case Laws HC
Apportionment of expenses between the taxable and exempted income - disallowance u/s 14A - The act of engagement of Company Secretary was clearly for the purpose of carrying on activities of the company, in absence of which, the company would be breaching the legal requirement. That being the position, the expenditure had to be apportioned between the taxable income and the exempt income. - HC
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Acts Income Tax
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