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    September 15, 2026   Case Laws Central Excise
    Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
    September 15, 2026   Case Laws VAT / Sales Tax
    Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.
    September 14, 2026   Notifications Income Tax
    Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions...
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    September 14, 2026   Case Laws GST
    Supplier tax-payment condition for input tax credit faces constitutional challenge, while the High Court ruling remains stayed.
    September 14, 2026   Case Laws GST
    GST portal access for nil demand orders enables regular statutory appeals where disputed tax was deposited under protest.
    September 14, 2026   Case Laws GST
    Foundational facts in fraud-based GST notices are mandatory; unsupported fake-invoice input tax credit allegations cannot sustain proceedings.
    September 14, 2026   Case Laws GST
    Supplier certificates supporting GST payment can require fresh demand review when GSTR-1 contains an incorrect GSTIN.
    September 14, 2026   Case Laws GST
    Statutory pre-deposit exemption applies only to standalone penalty demands, not composite orders where tax and interest were later paid.
    September 14, 2026   Case Laws GST
    Conditional de novo GST adjudication permits reassessment after partial pre-deposit, reply to the show-cause notice, and supporting evidence.
    September 14, 2026   Case Laws GST
    Input tax credit conditions require supplier tax payment, while fraud allegations and adjudication merits proceed through statutory appeal.
    September 14, 2026   Case Laws Income Tax
    Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
    September 14, 2026   Case Laws Income Tax
    Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
    September 14, 2026   Case Laws Income Tax
    Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
    September 14, 2026   Case Laws Income Tax
    Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
    September 14, 2026   Case Laws Income Tax
    Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
    September 14, 2026   Case Laws Income Tax
    Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
    September 14, 2026   Case Laws Income Tax
    Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
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September 15, 2026   Case Laws Central Excise
Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
September 15, 2026   Case Laws VAT / Sales Tax
Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.
September 14, 2026   Notifications Income Tax
Depository SFT reporting requires half-yearly transaction data, capital-gain classification, secure filing, and corrections for inaccurate submissions.
September 14, 2026   Notifications Income Tax
Mutual fund capital-gains reporting requires RTAs to submit validated half-yearly SFT data and correct inaccuracies through revised statements.
September 14, 2026   Circulars IBC
Due diligence in insolvency requires closer inquiry and Adjudicating Authority applications where CIRP or liquidation appears fraudulent or malicious.
September 14, 2026   Circulars GST - States
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing.
September 14, 2026   Case Laws GST
Supplier tax-payment condition for input tax credit faces constitutional challenge, while the High Court ruling remains stayed.
September 14, 2026   Case Laws GST
GST portal access for nil demand orders enables regular statutory appeals where disputed tax was deposited under protest.
September 14, 2026   Case Laws GST
Foundational facts in fraud-based GST notices are mandatory; unsupported fake-invoice input tax credit allegations cannot sustain proceedings.
September 14, 2026   Case Laws GST
Supplier certificates supporting GST payment can require fresh demand review when GSTR-1 contains an incorrect GSTIN.
September 14, 2026   Case Laws GST
Statutory pre-deposit exemption applies only to standalone penalty demands, not composite orders where tax and interest were later paid.
September 14, 2026   Case Laws GST
Conditional de novo GST adjudication permits reassessment after partial pre-deposit, reply to the show-cause notice, and supporting evidence.
September 14, 2026   Case Laws GST
Input tax credit conditions require supplier tax payment, while fraud allegations and adjudication merits proceed through statutory appeal.
September 14, 2026   Case Laws Income Tax
Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
September 14, 2026   Case Laws Income Tax
Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
September 14, 2026   Case Laws Income Tax
Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
September 14, 2026   Case Laws Income Tax
Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
September 14, 2026   Case Laws Income Tax
Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
September 14, 2026   Case Laws Income Tax
Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
September 14, 2026   Case Laws Income Tax
Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.

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

MAT u/s 115JB - book adjustments - When share of income from...

Income Share Exemptions u/s 10(2A) Apply to Losses Too; Aligns with MAT Provisions in Section 115JB.

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Income Tax June 29, 2018 Case Laws AT
MAT u/s 115JB - book adjustments - When share of income from firm is exempt u/s.10 2(A) of the Act, necessarily share of loss is also exempt - what the AO did was in accordance with Clause(ii) of the Explanation
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