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    August 20, 2026   Case LawsIBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
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    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
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    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case LawsGST
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    August 19, 2026   Case LawsGST
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    August 19, 2026   Case LawsGST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
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    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case LawsIncome Tax
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    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
    August 19, 2026   Case LawsIncome Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
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    August 19, 2026   Case LawsIncome Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
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    August 20, 2026   Case Laws IBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
    August 20, 2026   Case Laws Service Tax
    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
    August 20, 2026   Case Laws Indian Laws
    Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.
    August 20, 2026   Case Laws Indian Laws
    Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.
    August 19, 2026   Notifications DGFT
    Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
    August 19, 2026   Circulars SEBI
    Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
    August 19, 2026   Case Laws GST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case Laws GST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case Laws GST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case Laws GST
    Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
    August 19, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case Laws GST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case Laws GST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case Laws GST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case Laws Income Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case Laws Income Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case Laws Income Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
    August 19, 2026   Case Laws Income Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case Laws Income Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
    August 19, 2026   Case Laws Income Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.

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      Home› Highlights › Income Tax › 2018 › January, 2018 › This
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      Income Tax

      Addition on account of deemed interest on advance - if income...

      Deemed Interest on Advances Not Taxable Without Actual Income, Even with Bookkeeping Entries Showing Hypothetical Income.

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      Income TaxJanuary 1, 2018Case LawsAT
      Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a hypothetical income which does not materialize - AT
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