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August 1, 2026   Notifications Income Tax
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
August 1, 2026   Circulars SEBI
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
August 1, 2026   Case Laws Indian Laws
Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
August 1, 2026   Case Laws GST
Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
August 1, 2026   Case Laws GST
Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
August 1, 2026   Case Laws GST
Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
August 1, 2026   Case Laws GST
Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
August 1, 2026   Case Laws GST
Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
August 1, 2026   Case Laws GST
Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
August 1, 2026   Case Laws GST
GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
August 1, 2026   Case Laws GST
Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
August 1, 2026   Case Laws GST
Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
August 1, 2026   Case Laws GST
Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
August 1, 2026   Case Laws GST
Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
August 1, 2026   Case Laws Income Tax
Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
August 1, 2026   Case Laws Income Tax
Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
August 1, 2026   Case Laws Income Tax
Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
August 1, 2026   Case Laws Income Tax
General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
August 1, 2026   Case Laws Income Tax
Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
August 1, 2026   Case Laws Income Tax
Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.

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Central Excise

Suo moto credit taken on excess credit debited by appellant -...

Appellant's Suo Moto Credit on Excess Debited Found Erroneous; Initial Entry Error Not a Double Credit Case.

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Central Excise October 13, 2018 Case Laws AT
Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have taken the credit only because they had made a wrong book entry at the initial stage. This does not amount to availing credit for second time.
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Acts Income Tax
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