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    July 28, 2026   Case Laws Income Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
    July 28, 2026   Case Laws Income Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case Laws Customs
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    July 28, 2026   Case Laws Money Laundering
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    July 27, 2026   Case Laws GST
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    July 27, 2026   Case Laws GST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case Laws GST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    July 27, 2026   Case Laws Income Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case Laws Income Tax
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    July 27, 2026   Case Laws Income Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case Laws Income Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case Laws Income Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case Laws Income Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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July 28, 2026   Case Laws Income Tax
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual business use.
July 28, 2026   Case Laws Income Tax
Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
July 28, 2026   Case Laws Customs
Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
July 28, 2026   Case Laws Customs
Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
July 28, 2026   Case Laws IBC
Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
July 28, 2026   Case Laws IBC
Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
July 28, 2026   Case Laws Money Laundering
Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
July 28, 2026   Case Laws Money Laundering
Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
July 28, 2026   Case Laws Service Tax
Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
July 27, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
July 27, 2026   Case Laws GST
Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
July 27, 2026   Case Laws GST
Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
July 27, 2026   Case Laws GST
GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.
July 27, 2026   Case Laws Income Tax
Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
July 27, 2026   Case Laws Income Tax
Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
July 27, 2026   Case Laws Income Tax
Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
July 27, 2026   Case Laws Income Tax
IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
July 27, 2026   Case Laws Income Tax
Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
July 27, 2026   Case Laws Income Tax
Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
July 27, 2026   Case Laws Income Tax
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.

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Income Tax

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of...

Penalties for TDS Non-deduction u/s 271C Require Proof of Willful Default by Assessee per Section 194J.

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Income Tax December 1, 2018 Case Laws AT
Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned adjudicating authority has to show contumacious conduct on the part of the assessee.
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