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    June 8, 2026   Case LawsGST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case LawsGST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    June 8, 2026   Case LawsGST
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
    June 8, 2026   Case LawsGST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case LawsGST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case LawsGST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case LawsGST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case LawsIncome Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case LawsIncome Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case LawsIncome Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case LawsIncome Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case LawsIncome Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case LawsIncome Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
    June 8, 2026   Case LawsIncome Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case LawsCustoms
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case LawsCustoms
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
    June 8, 2026   Case LawsCustoms
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case LawsCustoms
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case LawsCustoms
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case LawsCustoms
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
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    June 8, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case Laws GST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    June 8, 2026   Case Laws GST
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
    June 8, 2026   Case Laws GST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case Laws GST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case Laws GST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case Laws GST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case Laws Income Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
    June 8, 2026   Case Laws Income Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case Laws Customs
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case Laws Customs
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
    June 8, 2026   Case Laws Customs
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case Laws Customs
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case Laws Customs
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case Laws Customs
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.

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      Income Tax

      Disallowance u/s 14A - no dividend income has been received...

      Disallowance u/s 14A Not Applicable: No Dividend Income or Borrowed Funds for Share Investment.

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      Income TaxJune 30, 2016Case LawsAT
      Disallowance u/s 14A - no dividend income has been received during the year under assessment nor it has borrowed any funds to invest in the share to earn the dividend income, the question of making disallowance by invoking provisions u/s 14A read with Rule 8D does not arise - AT
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