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    June 24, 2026   Case Laws GST
    Wrongful ITC utilisation attracts interest under Section 50(3); electronic credit ledger use excludes the cash-ledger proviso.
    June 24, 2026   Case Laws GST
    Statutory show cause notice cannot be replaced by DRC-01 summary; fresh notice may relate back.
    June 24, 2026   Case Laws GST
    Waiver of interest and penalty cannot be rejected on Section 74 grounds when proceedings were initiated under Section 73
    June 24, 2026   Case Laws GST
    Contractual GST reimbursement claims may be declined in writ jurisdiction where factual questions require other remedies
    June 24, 2026   Case Laws GST
    Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
    June 24, 2026   Case Laws Income Tax
    Natural justice in reassessment: failure to consider assessee replies can vitiate a reassessment order and notice.
    June 24, 2026   Case Laws Income Tax
    Cash receipt penalty requires proof of one-person, one-transaction or one-occasion breach before levy can stand
    June 24, 2026   Case Laws Income Tax
    Stamp duty value on allotment date governs where part-payment is made by banking channels before allotment.
    June 24, 2026   Case Laws Income Tax
    Legal services are not fees for technical services; fiscal transparency requires partner-wise treaty analysis for non-UK partners.
    June 24, 2026   Case Laws Income Tax
    Beneficial domestic tax rate for FTS prevails where RBI automatic-route remittance satisfies approval conditions under treaty
    June 24, 2026   Case Laws Income Tax
    Delayed e-verification cannot block TDS refund after condonation, where the tax burden was borne by the assessee.
    June 24, 2026   Case Laws Income Tax
    Revised return scrutiny notice, double taxation relief and pre-amendment 115BBE rate applied to cash deposits
    June 24, 2026   Case Laws Income Tax
    Territorial jurisdiction defect invalidated the assessment where no transfer order existed for the relevant year.
    June 24, 2026   Case Laws Income Tax
    Common Area Maintenance Charges Stay Distinct From Rent For TDS Purposes
    June 24, 2026   Case Laws Income Tax
    Bogus Purchases and Unaccounted Sales: Gross profit addition deleted, while only embedded profit was taxed
    June 24, 2026   Case Laws Income Tax
    Capital assets versus stock-in-trade: property units shown as investment assessed under capital gains, not business income.
    June 24, 2026   Case Laws Income Tax
    Limitation for giving effect to transfer pricing directions turns on remand versus mere implementation, and orders were time-barred
    June 24, 2026   Case Laws Income Tax
    Turnover filter in software transfer pricing excludes high-scale comparables; delayed receivables benchmarked separately using LIBOR.
    June 24, 2026   Case Laws Income Tax
    Securitisation trust income taxed in Security Receipt holders' hands, with AOP status rejected under revocable trust principles.
    June 24, 2026   Case Laws Income Tax
    Belated Form 10DA filing caused by portal glitches did not bar deduction for additional employee cost.
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June 24, 2026   Case Laws GST
Wrongful ITC utilisation attracts interest under Section 50(3); electronic credit ledger use excludes the cash-ledger proviso.
June 24, 2026   Case Laws GST
Statutory show cause notice cannot be replaced by DRC-01 summary; fresh notice may relate back.
June 24, 2026   Case Laws GST
Waiver of interest and penalty cannot be rejected on Section 74 grounds when proceedings were initiated under Section 73
June 24, 2026   Case Laws GST
Contractual GST reimbursement claims may be declined in writ jurisdiction where factual questions require other remedies
June 24, 2026   Case Laws GST
Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
June 24, 2026   Case Laws Income Tax
Natural justice in reassessment: failure to consider assessee replies can vitiate a reassessment order and notice.
June 24, 2026   Case Laws Income Tax
Cash receipt penalty requires proof of one-person, one-transaction or one-occasion breach before levy can stand
June 24, 2026   Case Laws Income Tax
Stamp duty value on allotment date governs where part-payment is made by banking channels before allotment.
June 24, 2026   Case Laws Income Tax
Legal services are not fees for technical services; fiscal transparency requires partner-wise treaty analysis for non-UK partners.
June 24, 2026   Case Laws Income Tax
Beneficial domestic tax rate for FTS prevails where RBI automatic-route remittance satisfies approval conditions under treaty
June 24, 2026   Case Laws Income Tax
Delayed e-verification cannot block TDS refund after condonation, where the tax burden was borne by the assessee.
June 24, 2026   Case Laws Income Tax
Revised return scrutiny notice, double taxation relief and pre-amendment 115BBE rate applied to cash deposits
June 24, 2026   Case Laws Income Tax
Territorial jurisdiction defect invalidated the assessment where no transfer order existed for the relevant year.
June 24, 2026   Case Laws Income Tax
Common Area Maintenance Charges Stay Distinct From Rent For TDS Purposes
June 24, 2026   Case Laws Income Tax
Bogus Purchases and Unaccounted Sales: Gross profit addition deleted, while only embedded profit was taxed
June 24, 2026   Case Laws Income Tax
Capital assets versus stock-in-trade: property units shown as investment assessed under capital gains, not business income.
June 24, 2026   Case Laws Income Tax
Limitation for giving effect to transfer pricing directions turns on remand versus mere implementation, and orders were time-barred
June 24, 2026   Case Laws Income Tax
Turnover filter in software transfer pricing excludes high-scale comparables; delayed receivables benchmarked separately using LIBOR.
June 24, 2026   Case Laws Income Tax
Securitisation trust income taxed in Security Receipt holders' hands, with AOP status rejected under revocable trust principles.
June 24, 2026   Case Laws Income Tax
Belated Form 10DA filing caused by portal glitches did not bar deduction for additional employee cost.

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GST

GST on receipt of advance - Now all assessee are allowed pay tax...

GST Payment Now Due at Supply for Goods, Not Advance; Excludes Service Providers.

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GST November 15, 2017 Notifications
GST on receipt of advance - Now all assessee are allowed pay tax at time of supply of goods [This concession is not for service providers]
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Acts Income Tax
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