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    July 18, 2026   Case Laws Money Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
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    July 18, 2026   Case Laws GST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
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    July 18, 2026   Case Laws GST
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    July 18, 2026   Case Laws Income Tax
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July 18, 2026   Case Laws Money Laundering
PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
July 18, 2026   Notifications Income Tax
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
July 18, 2026   Notifications Income Tax
Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
July 18, 2026   Notifications Income Tax
Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
July 18, 2026   Circulars SEBI
Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
July 18, 2026   Case Laws GST
Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
July 18, 2026   Case Laws GST
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
July 18, 2026   Case Laws GST
Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
July 18, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
July 18, 2026   Case Laws GST
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
July 18, 2026   Case Laws Income Tax
Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
July 18, 2026   Case Laws Income Tax
Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
July 18, 2026   Case Laws Income Tax
Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.

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Income Tax

Approval u/s 80G - donations - worship of Godess Kali Mata and...

Denial of Section 80G Tax Benefits for Donations to Kali Mata Worship Due to Religious Expenditure Classification.

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Income Tax April 17, 2018 Case Laws AT
Approval u/s 80G - donations - worship of Godess Kali Mata and expenditure incurred towards the same is definitely incurred for a particular religious purpose. The arguments of the assessee, that any person of any religion can perform the Puja to Goddess Kali and hence the expenditure in question is not restricted to a particular religion is not correct. The expenditure is of religious nature. - AT
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Acts Income Tax
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