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    July 9, 2026   Case LawsGST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case LawsGST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case LawsGST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case LawsGST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case LawsGST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
    July 9, 2026   Case LawsGST
    Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
    July 9, 2026   Case LawsGST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case LawsIncome Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case LawsIncome Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case LawsIncome Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case LawsIncome Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case LawsIncome Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case LawsIncome Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
    July 9, 2026   Case LawsIncome Tax
    Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
    July 9, 2026   Case LawsIncome Tax
    Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
    July 9, 2026   Case LawsIncome Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case LawsIncome Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case LawsIncome Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case LawsIncome Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
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    July 9, 2026   Case Laws GST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case Laws GST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case Laws GST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case Laws GST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case Laws GST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
    July 9, 2026   Case Laws GST
    Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
    July 9, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case Laws Income Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case Laws Income Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case Laws Income Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case Laws Income Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case Laws Income Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case Laws Income Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
    July 9, 2026   Case Laws Income Tax
    Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
    July 9, 2026   Case Laws Income Tax
    Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
    July 9, 2026   Case Laws Income Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case Laws Income Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case Laws Income Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.

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

      Compensation received by the assessee is for the loss of...

      Taxpayer Compensation for Lost Earnings Classified as Taxable Revenue Receipt, Not Capital Receipt.

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      Income TaxApril 20, 2016Case LawsAT
      Compensation received by the assessee is for the loss of earnings only it is revenue receipt exigible to tax and not a capital receipt - AT
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