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    August 13, 2026   Case Laws IBC
    Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
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    August 12, 2026   Case Laws GST
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    August 12, 2026   Case Laws GST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case Laws GST
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    August 12, 2026   Case Laws GST
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August 13, 2026   Case Laws IBC
Limitation for EPC operational debt runs from each payment default, preventing insolvency proceedings on time-barred claims.
August 13, 2026   Case Laws IBC
Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
August 13, 2026   Case Laws FEMA
Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.
August 13, 2026   Case Laws Money Laundering
Money-laundering proceedings can survive compromise quashing, while PMLA bail fails where twin conditions and flight-risk concerns remain unmet.
August 13, 2026   Case Laws Money Laundering
Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.
August 13, 2026   Case Laws Service Tax
Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.
August 13, 2026   Case Laws Service Tax
Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
August 13, 2026   Case Laws Service Tax
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within normal limitation.
August 13, 2026   Case Laws Service Tax
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine membership attributes.
August 13, 2026   Case Laws Service Tax
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolution.
August 13, 2026   Case Laws Indian Laws
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility averments.
August 12, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
August 12, 2026   Circulars SEBI
Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines with immediate effect.
August 12, 2026   Circulars DGFT
Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
August 12, 2026   Case Laws GST
GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
August 12, 2026   Case Laws GST
Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
August 12, 2026   Case Laws GST
Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
August 12, 2026   Case Laws GST
Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
August 12, 2026   Case Laws GST
GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
August 12, 2026   Case Laws GST
Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.

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Income Tax

Penalty u/s. 271B - If the audit report was not enclosed to the...

No Penalty for Missing Audit Report: Section 271B Not Invoked as Return Deemed Complete by AO u/s 153C.

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Income Tax May 31, 2017 Case Laws AT
Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have treated the return as defective return. No such action was taken by the AO, which indicates that the return is complete in all respects - No penalty - AT
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Acts Income Tax
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