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September 1, 2026   Case Laws IBC
Forfeiture of an auction deposit before an extended payment period expires is arbitrary and requires refund without interest.
September 1, 2026   Case Laws Money Laundering
Prior sales and mortgages do not automatically defeat attachment of property linked to proceeds of crime
September 1, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of a director's control over business and financial affairs.
August 31, 2026   Circulars DGFT
Bank Guarantee Repository enhancements introduce expiry alerts, digital communications and automated acceptance for linked AA/EPCG invalidation files.
August 31, 2026   Circulars SEBI
ETF trading norms implementation deferred to 7 September while base-price, price-band and close-out requirements remain unchanged.
August 31, 2026   Case Laws GST
Refund of statutory pre-deposit follows appellate relief despite a planned challenge to the remaining sustained indirect tax demand.
August 31, 2026   Case Laws GST
Input tax credit rectification deadlines require sufficient-cause safeguards; an inflexible six-month application limit curtails statutory entitlement.
August 31, 2026   Case Laws GST
Financial-year-wise GST limitation prevents composite Section 73 notices spanning multiple years, requiring separate notices and preserving lawful reissuance.
August 31, 2026   Case Laws GST
Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment.
August 31, 2026   Case Laws GST
Input tax credit denial for supplier defaults requires reasoned reconsideration after natural justice breaches and jurisdictional defects.
August 31, 2026   Case Laws GST
Continuous journey rules preserve embarkation-based GST treatment despite short transit stops, while human-remains transport remains outside supply.
August 31, 2026   Case Laws Income Tax
Faceless assessment safeguards require prior inquiry, reasoned consideration and meaningful personal hearings before adverse reassessment.
August 31, 2026   Case Laws Income Tax
Crystallised corporate guarantee liability remains deductible in the year of settlement despite later discharge through consent terms.
August 31, 2026   Case Laws Income Tax
Tax deducted at source can bar delayed-return prosecution where no assessed tax remains payable after statutory adjustments.
August 31, 2026   Case Laws Income Tax
Reassessment notice limitation cannot be extended beyond notification scope, and deemed service cannot cure a time-barred notice.
August 31, 2026   Case Laws Income Tax
Extended search assessment period requires escaped income to be represented by a qualifying asset; unsupported reassessments are invalid.
August 31, 2026   Case Laws Income Tax
Export commission to non-resident agents remains outside Indian tax charge where services are rendered wholly outside India.
August 31, 2026   Case Laws Income Tax
Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-party search material.
August 31, 2026   Case Laws Income Tax
Live broadcasting rights: licence fees avoid royalty treatment, while athlete release fees are not taxed as personal activity income.
August 31, 2026   Case Laws Income Tax
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also fails.

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Income Tax

If CIT finds, while examining the records of an assessment order...

CIT Cannot Direct AO to Initiate Penalty Proceedings During Assessment Review u/s 263.

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Income Tax October 6, 2016 Case Laws AT
If CIT finds, while examining the records of an assessment order u/s 263, that AO has not initiated penalty proceedings, he cannot direct initiation of penalty proceedings because penalty proceedings are not a part of assessment proceedings - AT
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Acts Income Tax
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