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    June 2, 2026   Case Laws GST
    Late fee for delayed GST annual return cannot be doubled with general penalty; excess demand was set aside.
    June 2, 2026   Case Laws GST
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    June 2, 2026   Case Laws Income Tax
    DTAA protection for overseas employment per-diem: non-resident salary from UK assignment was held not taxable in India.
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    Transfer pricing consistency on ITES, receivables, and imported assets led to relief for the assessee.
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    Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
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    Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
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    Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
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    Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
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    Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
    June 2, 2026   Case Laws Income Tax
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    June 2, 2026   Case Laws Income Tax
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    June 2, 2026   Case Laws Income Tax
    Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
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    June 2, 2026   Case Laws IBC
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    June 2, 2026   Case Laws IBC
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June 2, 2026   Case Laws GST
Late fee for delayed GST annual return cannot be doubled with general penalty; excess demand was set aside.
June 2, 2026   Case Laws GST
GST rate reduction profiteering on cinema tickets upheld, with price rollback breach, prospective interest, and no retrospective penalty.
June 2, 2026   Case Laws Income Tax
DTAA protection for overseas employment per-diem: non-resident salary from UK assignment was held not taxable in India.
June 2, 2026   Case Laws Income Tax
Transfer pricing consistency on ITES, receivables, and imported assets led to relief for the assessee.
June 2, 2026   Case Laws Income Tax
Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
June 2, 2026   Case Laws Income Tax
Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
June 2, 2026   Case Laws Income Tax
Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
June 2, 2026   Case Laws Income Tax
Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
June 2, 2026   Case Laws Income Tax
Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
June 2, 2026   Case Laws Income Tax
Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
June 2, 2026   Case Laws Income Tax
Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
June 2, 2026   Case Laws Income Tax
Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
June 2, 2026   Case Laws Income Tax
Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
June 2, 2026   Case Laws Customs
Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
June 2, 2026   Case Laws Customs
Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
June 2, 2026   Case Laws IBC
Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
June 2, 2026   Case Laws IBC
Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
June 2, 2026   Case Laws IBC
Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional upheld.
June 2, 2026   Case Laws IBC
Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.
June 2, 2026   Case Laws IBC
Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.

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Income Tax

MAT - As per the provisions of section 115JB of the Act the...

Section 115JB: Book Profits Exclude Bad Debts Written Off in Accounts, Impacting Minimum Alternate Tax Calculations.

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Income Tax February 19, 2017 Case Laws AT
MAT - As per the provisions of section 115JB of the Act the amount of book profit will not be increased by the amount of bad debts actually written off in the books of accounts - AT
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