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    June 15, 2026   Case Laws Money Laundering
    PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
    June 15, 2026   Case Laws Service Tax
    SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
    June 13, 2026   Case Laws GST
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    System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
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    GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
    June 13, 2026   Case Laws GST
    GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
    June 13, 2026   Case Laws GST
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    June 13, 2026   Case Laws GST
    Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
    June 13, 2026   Case Laws GST
    Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
    June 13, 2026   Case Laws GST
    GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
    June 13, 2026   Case Laws GST
    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
    June 13, 2026   Case Laws Income Tax
    Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
    June 13, 2026   Case Laws Income Tax
    TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
    June 13, 2026   Case Laws Income Tax
    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
    June 13, 2026   Case Laws Income Tax
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    June 13, 2026   Case Laws Income Tax
    GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
    June 13, 2026   Case Laws Income Tax
    Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
    June 13, 2026   Case Laws Income Tax
    Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
    June 13, 2026   Case Laws Income Tax
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    June 13, 2026   Case Laws Income Tax
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
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June 15, 2026   Case Laws Money Laundering
PMLA bail and Article 21: prolonged pre-trial custody can justify release despite failure to satisfy the twin conditions.
June 15, 2026   Case Laws Service Tax
SEZ refund turns on actual use for authorised operations, not invoice defects, where tax payment and nexus are undisputed.
June 13, 2026   Case Laws GST
GST registration restoration for non-filing defaults depends on compliance with pending returns and dues before the authority.
June 13, 2026   Case Laws GST
System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
June 13, 2026   Case Laws GST
GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
June 13, 2026   Case Laws GST
GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
June 13, 2026   Case Laws GST
Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
June 13, 2026   Case Laws GST
Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
June 13, 2026   Case Laws GST
Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
June 13, 2026   Case Laws GST
GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
June 13, 2026   Case Laws GST
Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
June 13, 2026   Case Laws Income Tax
Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
June 13, 2026   Case Laws Income Tax
TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
June 13, 2026   Case Laws Income Tax
Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
June 13, 2026   Case Laws Income Tax
Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
June 13, 2026   Case Laws Income Tax
GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
June 13, 2026   Case Laws Income Tax
Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
June 13, 2026   Case Laws Income Tax
Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
June 13, 2026   Case Laws Income Tax
Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
June 13, 2026   Case Laws Income Tax
Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.

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Income Tax

Disallowances under section 30(1) - expenditure incurred on...

High Court Allows Deduction for Repair and Renovation Expenses on Rented Premises u/s 30(1) of Income Tax Act.

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Income Tax June 29, 2016 Case Laws HC
Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC
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Acts Income Tax
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