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    November 5, 2026   Case Laws Income Tax
    Interest on enhanced land acquisition compensation is compensatory, and penalty based on its taxation falls with the addition.
    November 5, 2026   Case Laws Income Tax
    Trading liability cessation requires a relevant-year benefit, while composite project sales may be recognised on completion of the whole project.
    November 5, 2026   Case Laws Income Tax
    Concessional corporate tax can survive a portal-related assessment-year mismatch in Form 10-IC, with minimum alternate tax excluded.
    November 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
    November 5, 2026   Case Laws Income Tax
    Captive power valuation uses consumer tariffs; capital-intensive expense allocation uses assets, while MEIS incentives are taxable revenue receipts.
    November 5, 2026   Case Laws Income Tax
    Previously disclosed jewellery was not unexplained on undisputed records, but marriage photographs did not establish sources of purchase.
    November 5, 2026   Case Laws Benami Property
    Benami accommodation entries can remain subject to attachment despite income-tax relief and absence of witness cross-examination
    November 5, 2026   Case Laws Customs
    Interest on delayed customs refunds follows confirmed refund entitlement when an unjust enrichment objection no longer survives.
    November 5, 2026   Case Laws Customs
    Natural justice in second-hand machinery valuation requires reasons for rejecting cross-examination and consideration of requests for import records.
    November 5, 2026   Case Laws Companies Law
    Corporate suit authorisation and subsequent board resolutions: production may be permitted without prejudging admissibility or maintainability.
    November 5, 2026   Case Laws IBC
    Subsidiary debt cannot be attributed to a parent solely through ownership or a unilateral letter concerning excluded transfer liabilities.
    November 5, 2026   Case Laws IBC
    Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts...
    November 5, 2026   Case Laws IBC
    GST claims for pre-liquidation supplies must be submitted on time even if tax is assessed after liquidation begins.
    November 5, 2026   Case Laws IBC
    Resolution plan appeal deadlines remain fixed despite delayed knowledge, while unprovided provident fund claims may be extinguished.
    November 5, 2026   Case Laws Money Laundering
    Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orde...
    November 5, 2026   Case Laws Indian Laws
    Statutory substitution enables asset reconstruction companies acquiring security cheques for consideration to continue pending cheque-dishonour prosec...
    November 4, 2026   Notes GST
    Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
    November 4, 2026   Notes Income Tax
    Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
    November 4, 2026   Notes GST
    GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
    November 4, 2026   Notes Income Tax
    Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.
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November 5, 2026   Case Laws Income Tax
Interest on enhanced land acquisition compensation is compensatory, and penalty based on its taxation falls with the addition.
November 5, 2026   Case Laws Income Tax
Trading liability cessation requires a relevant-year benefit, while composite project sales may be recognised on completion of the whole project.
November 5, 2026   Case Laws Income Tax
Concessional corporate tax can survive a portal-related assessment-year mismatch in Form 10-IC, with minimum alternate tax excluded.
November 5, 2026   Case Laws Income Tax
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depreciation.
November 5, 2026   Case Laws Income Tax
Captive power valuation uses consumer tariffs; capital-intensive expense allocation uses assets, while MEIS incentives are taxable revenue receipts.
November 5, 2026   Case Laws Income Tax
Previously disclosed jewellery was not unexplained on undisputed records, but marriage photographs did not establish sources of purchase.
November 5, 2026   Case Laws Benami Property
Benami accommodation entries can remain subject to attachment despite income-tax relief and absence of witness cross-examination
November 5, 2026   Case Laws Customs
Interest on delayed customs refunds follows confirmed refund entitlement when an unjust enrichment objection no longer survives.
November 5, 2026   Case Laws Customs
Natural justice in second-hand machinery valuation requires reasons for rejecting cross-examination and consideration of requests for import records.
November 5, 2026   Case Laws Companies Law
Corporate suit authorisation and subsequent board resolutions: production may be permitted without prejudging admissibility or maintainability.
November 5, 2026   Case Laws IBC
Subsidiary debt cannot be attributed to a parent solely through ownership or a unilateral letter concerning excluded transfer liabilities.
November 5, 2026   Case Laws IBC
Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts.
November 5, 2026   Case Laws IBC
GST claims for pre-liquidation supplies must be submitted on time even if tax is assessed after liquidation begins.
November 5, 2026   Case Laws IBC
Resolution plan appeal deadlines remain fixed despite delayed knowledge, while unprovided provident fund claims may be extinguished.
November 5, 2026   Case Laws Money Laundering
Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orders.
November 5, 2026   Case Laws Indian Laws
Statutory substitution enables asset reconstruction companies acquiring security cheques for consideration to continue pending cheque-dishonour prosecutions.
November 4, 2026   Notes GST
Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
November 4, 2026   Notes Income Tax
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the India-USA treaty.
November 4, 2026   Notes GST
GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
November 4, 2026   Notes Income Tax
Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.

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GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of...

Reverse Charge Mechanism for Supplies from Unregistered Persons Deferred Until September 30, 2018, Under IGST & CGST Sections.

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GST June 29, 2018 Notifications
GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of CGST - procurement of supplies from unregistered persons - levy deferred till the 30.09.2018 - See notification as amended.
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