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    July 29, 2026   Case Laws Income Tax
    Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
    July 29, 2026   Case Laws Income Tax
    Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
    July 29, 2026   Case Laws Income Tax
    Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investmen...
    July 29, 2026   Case Laws Income Tax
    Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
    July 29, 2026   Case Laws Income Tax
    Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
    July 29, 2026   Case Laws Income Tax
    Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
    July 29, 2026   Case Laws Income Tax
    Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
    July 29, 2026   Case Laws Income Tax
    Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
    July 29, 2026   Case Laws Income Tax
    Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
    July 29, 2026   Case Laws Income Tax
    Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
    July 29, 2026   Case Laws Income Tax
    Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
    July 29, 2026   Case Laws Income Tax
    Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure...
    July 29, 2026   Case Laws Income Tax
    Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
    July 29, 2026   Case Laws Income Tax
    Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
    July 29, 2026   Case Laws Income Tax
    Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
    July 29, 2026   Case Laws GST
    Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
    July 29, 2026   Case Laws Income Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
    July 29, 2026   Case Laws Income Tax
    Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.
    July 29, 2026   Case Laws Customs
    Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
    July 29, 2026   Case Laws Customs
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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July 29, 2026   Case Laws Income Tax
Misreporting penalty notices must state their factual basis; unsupported allegations cannot sustain enhanced tax penalties.
July 29, 2026   Case Laws Income Tax
Live nexus with the assessee is essential before seized broker records can support reassessment for alleged unrecorded consideration.
July 29, 2026   Case Laws Income Tax
Genuine hardship in belated Form 10 filings requires justice-oriented consideration, enabling accumulation exemption claims where prescribed investments are established.
July 29, 2026   Case Laws Income Tax
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failures.
July 29, 2026   Case Laws Income Tax
Statutory deferral of final assessment protects Dispute Resolution Panel objections until directions are issued and proceedings lawfully resume.
July 29, 2026   Case Laws Income Tax
Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
July 29, 2026   Case Laws Income Tax
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrutiny.
July 29, 2026   Case Laws Income Tax
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mutuality.
July 29, 2026   Case Laws Income Tax
Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
July 29, 2026   Case Laws Income Tax
Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
July 29, 2026   Case Laws Income Tax
Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
July 29, 2026   Case Laws Income Tax
Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure.
July 29, 2026   Case Laws Income Tax
Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
July 29, 2026   Case Laws Income Tax
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain deductible.
July 29, 2026   Case Laws Income Tax
Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
July 29, 2026   Case Laws GST
Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
July 29, 2026   Case Laws Income Tax
Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
July 29, 2026   Case Laws Income Tax
Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.
July 29, 2026   Case Laws Customs
Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
July 29, 2026   Case Laws Customs
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.

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GST

Rate of tax - supply and setting up of ‘solar power generating s...

Solar Power EPC Contracts: Classified as Composite Supply and Works Contract under CGST Act Sections 2(30) & 2(119.

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GST September 20, 2018 Case Laws AAAR
Rate of tax - supply and setting up of ‘solar power generating system’ - Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017. The said composite supply falls within the definition of works contract u/s.2(119) of the CGST Act, 2017.
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Acts Income Tax
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