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    August 19, 2026   Case Laws GST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case Laws GST
    Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
    August 19, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case Laws GST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case Laws GST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case Laws GST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case Laws Income Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case Laws Income Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case Laws Income Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
    August 19, 2026   Case Laws Income Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case Laws Income Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
    August 19, 2026   Case Laws Income Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case Laws Income Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case Laws Income Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case Laws Income Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
    August 19, 2026   Case Laws Income Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case Laws Income Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case Laws Income Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
    August 19, 2026   Case Laws Income Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
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August 19, 2026   Case Laws GST
Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
August 19, 2026   Case Laws GST
Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
August 19, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
August 19, 2026   Case Laws GST
Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
August 19, 2026   Case Laws GST
Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
August 19, 2026   Case Laws GST
Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
August 19, 2026   Case Laws Income Tax
Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
August 19, 2026   Case Laws Income Tax
Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
August 19, 2026   Case Laws Income Tax
Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
August 19, 2026   Case Laws Income Tax
Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
August 19, 2026   Case Laws Income Tax
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
August 19, 2026   Case Laws Income Tax
Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
August 19, 2026   Case Laws Income Tax
Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
August 19, 2026   Case Laws Income Tax
Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
August 19, 2026   Case Laws Income Tax
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
August 19, 2026   Case Laws Income Tax
Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
August 19, 2026   Case Laws Income Tax
Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
August 19, 2026   Case Laws Income Tax
Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
August 19, 2026   Case Laws Income Tax
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
August 19, 2026   Case Laws Customs
Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.

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Income Tax

Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia)...

Section 40(a)(ia) Deeming Provision Can't Justify Penalties u/s 271(1)(c) of Income Tax Act.

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Income Tax September 12, 2016 Case Laws AT
Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia) cannot be extended for levy of penalty U/s 271(1)(c) of the Act as the deeming provision inserted for specific purposes - AT
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