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    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
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July 20, 2026   Case Laws Income Tax
Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
July 20, 2026   Case Laws Income Tax
Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
July 20, 2026   Case Laws Income Tax
Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
July 20, 2026   Case Laws Customs
Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
July 20, 2026   Case Laws Customs
Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
July 20, 2026   Case Laws Customs
Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
July 20, 2026   Case Laws SEBI
Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
July 20, 2026   Case Laws IBC
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
July 20, 2026   Case Laws IBC
CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
July 20, 2026   Case Laws Service Tax
Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
July 20, 2026   Case Laws Service Tax
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
July 20, 2026   Case Laws VAT / Sales Tax
High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
July 18, 2026   Case Laws Money Laundering
PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
July 18, 2026   Notifications Income Tax
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
July 18, 2026   Notifications Income Tax
Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
July 18, 2026   Notifications Income Tax
Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
July 18, 2026   Circulars SEBI
Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
July 18, 2026   Case Laws GST
Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.

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VAT and Sales Tax

Principles of natural justice - levy of penalty - the inherent...

Penalty Order Invalid Due to Natural Justice Violation in VAT and Sales Tax Case; Legal Scrutiny Highlights Flaws.

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VAT and Sales Tax October 17, 2016 Case Laws HC
Principles of natural justice - levy of penalty - the inherent defect, which has crept in the order, affects its very validity. The violation of the principles of natural justice is writ large on the face of the impugned order, which is sufficient to hold that the same is not sustainable. - HC
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Acts Income Tax
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