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September 23, 2026   Case Laws Money Laundering
PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.
September 23, 2026   Case Laws Indian Laws
TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
September 23, 2026   Case Laws Indian Laws
Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
September 22, 2026   Notifications SEZ
Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
September 22, 2026   Circulars IBC
Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
September 22, 2026   Circulars Customs
Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.
September 22, 2026   Notes Customs
Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
September 22, 2026   Notes Income Tax
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains disputed.
September 22, 2026   Notes Customs
Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
September 22, 2026   Notes GST
Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
September 22, 2026   Notes Income Tax
Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
September 22, 2026   Case Laws GST
Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
September 22, 2026   Case Laws GST
Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
September 22, 2026   Case Laws GST
E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
September 22, 2026   Case Laws GST
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation guidelines.
September 22, 2026   Case Laws GST
Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.

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Home › Highlights › Income Tax › 2016 › October, 2016 › This
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Income Tax

Partnership firm - Nature of the Certain considerations received...

Former Partners Must Pay Capital Gains Tax on Firm's Net Assets Share u/s 45 of Income Tax Act.

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Income Tax October 20, 2016 Case Laws SC
Partnership firm - Nature of the Certain considerations received after the dissolution of the firm - The appellants as erstwhile partners are liable to pay capital gain on the amount received by them towards the value of their share in the net assets of the firm are liable for payment of capital gains u/s 45 - SC
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