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    September 21, 2026   Notifications Labour laws
    Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
    September 21, 2026   Circulars Customs
    Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
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    September 21, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
    September 21, 2026   Case Laws GST
    GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
    September 21, 2026   Case Laws GST
    GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
    September 21, 2026   Case Laws GST
    Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
    September 21, 2026   Case Laws GST
    Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
    September 21, 2026   Case Laws GST
    E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
    September 21, 2026   Case Laws GST
    Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
    September 21, 2026   Case Laws GST
    Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
    September 21, 2026   Case Laws Income Tax
    Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
    September 21, 2026   Case Laws Income Tax
    Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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    September 21, 2026   Case Laws Income Tax
    Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
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September 21, 2026   Notifications Labour laws
Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
September 21, 2026   Circulars Customs
Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
September 21, 2026   Case Laws GST
E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
September 21, 2026   Case Laws GST
Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
September 21, 2026   Case Laws GST
Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
September 21, 2026   Case Laws GST
Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
September 21, 2026   Case Laws GST
Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
September 21, 2026   Case Laws GST
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate remand.
September 21, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
September 21, 2026   Case Laws GST
GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
September 21, 2026   Case Laws GST
GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches

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Income Tax

Software expense - revenue or capital expenditure - fast...

Software Expenses for Updates Classified as Revenue Expenditures, Not Capital, Due to Fast-Changing Technology Needs.

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Income Tax May 30, 2018 Case Laws HC
Software expense - revenue or capital expenditure - fast changing technology, software has to be regularly updated so as to keep pace with the changing technology - the expense does not add to or expands the profit making apparatus of the assessee - thus revenue in nature - HC
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