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June 6, 2026   Circulars IBC
Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
June 6, 2026   Circulars IBC
Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
June 6, 2026   Circulars IBC
Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
June 6, 2026   Case Laws GST
GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
June 6, 2026   Case Laws GST
GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
June 6, 2026   Case Laws Income Tax
Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
June 6, 2026   Case Laws GST
GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
June 6, 2026   Case Laws GST
Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
June 6, 2026   Case Laws GST
GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
June 6, 2026   Case Laws GST
GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
June 6, 2026   Case Laws GST
Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
June 6, 2026   Case Laws GST
Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
June 6, 2026   Case Laws GST
Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
June 6, 2026   Case Laws GST
Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
June 6, 2026   Case Laws Income Tax
Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
June 6, 2026   Case Laws Income Tax
Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
June 6, 2026   Case Laws Income Tax
Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
June 6, 2026   Case Laws Income Tax
Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
June 6, 2026   Case Laws Income Tax
Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
June 6, 2026   Case Laws Income Tax
Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.

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Income Tax

Assessing Officer lacks jurisdiction to carry out the scrutiny...

Assessing Officer Lacks Jurisdiction; Scrutiny Assessment Order Deemed Invalid.

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Income Tax December 28, 2016 Case Laws AT
Assessing Officer lacks jurisdiction to carry out the scrutiny assessment in the present case and accordingly, assessment order passed by the Assessing Officer is bad in law. - AT
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Acts Income Tax
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