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    June 23, 2026   CircularsGST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    June 23, 2026   Case LawsGST
    Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
    June 23, 2026   Case LawsIncome Tax
    Delay Condonation and BSNL VRS Exemption: fresh claim allowed and compensation treated as retrenchment compensation
    June 23, 2026   Case LawsIncome Tax
    Independent personal services under India-Germany DTAA prevail over fees for technical services; receipts not taxable in India
    June 23, 2026   Case LawsCustoms
    Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
    June 23, 2026   Case LawsFEMA
    FERA show-cause notices after repeal were quashed for lack of jurisdiction under the FEMA savings scheme
    June 23, 2026   Case LawsGST
    Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
    June 23, 2026   Case LawsIncome Tax
    Advertising contract classification for Google AdWords payments prevailed over technical services treatment, so Section 194C TDS applied.
    June 23, 2026   Case LawsIncome Tax
    Cost-to-cost reimbursements and LIBOR-based receivables interest were accepted, with withholding and transfer pricing additions deleted.
    June 23, 2026   Case LawsIncome Tax
    Discounted cash flow share premium valuation and no-exempt-income rule: additions deleted, with prospective amendment held inapplicable
    June 23, 2026   Case LawsIncome Tax
    Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
    June 23, 2026   Case LawsIncome Tax
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    June 23, 2026   Case LawsIncome Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case LawsIncome Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case LawsIncome Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
    June 23, 2026   Case LawsIncome Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition surviv...
    June 23, 2026   Case LawsIncome Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case LawsIncome Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case LawsIncome Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case LawsIncome Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.
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    June 23, 2026   Circulars GST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    June 23, 2026   Case Laws GST
    Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
    June 23, 2026   Case Laws Income Tax
    Delay Condonation and BSNL VRS Exemption: fresh claim allowed and compensation treated as retrenchment compensation
    June 23, 2026   Case Laws Income Tax
    Independent personal services under India-Germany DTAA prevail over fees for technical services; receipts not taxable in India
    June 23, 2026   Case Laws Customs
    Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
    June 23, 2026   Case Laws FEMA
    FERA show-cause notices after repeal were quashed for lack of jurisdiction under the FEMA savings scheme
    June 23, 2026   Case Laws GST
    Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
    June 23, 2026   Case Laws Income Tax
    Advertising contract classification for Google AdWords payments prevailed over technical services treatment, so Section 194C TDS applied.
    June 23, 2026   Case Laws Income Tax
    Cost-to-cost reimbursements and LIBOR-based receivables interest were accepted, with withholding and transfer pricing additions deleted.
    June 23, 2026   Case Laws Income Tax
    Discounted cash flow share premium valuation and no-exempt-income rule: additions deleted, with prospective amendment held inapplicable
    June 23, 2026   Case Laws Income Tax
    Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
    June 23, 2026   Case Laws Income Tax
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    June 23, 2026   Case Laws Income Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case Laws Income Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case Laws Income Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.
    June 23, 2026   Case Laws Income Tax
    Search assessment additions require incriminating material; estimated stock and third-party ledger claims failed, while limited profit addition survived.
    June 23, 2026   Case Laws Income Tax
    Bank tax deductions and depreciation claims upheld as unrealised forex gains and MAT challenges failed entirely
    June 23, 2026   Case Laws Income Tax
    Section 10AA deduction and reassessment scope: partner remuneration omission and unrelated additions were both held unsustainable
    June 23, 2026   Case Laws Income Tax
    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
    June 23, 2026   Case Laws Income Tax
    ESOP discount deduction and no-exempt-income rule under section 14A supported deletion of tax disallowances.

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      Home› Highlights › Companies Law › 2018 › October, 2018 › This
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      Companies Law

      A litigant can take different stands at different times but...

      Litigants can't take contradictory stances in the same case; consistent positions are required on identical facts.

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      Companies LawOctober 10, 2018Case LawsSC
      A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on the same facts and take inconsistent shifting stands.
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