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    September 30, 2026   Case Laws GST
    GSTR-2A mismatch requires transaction-level proof of input tax credit; cross-head set-off and unsupported remand requests fail.
    September 30, 2026   Case Laws GST
    Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.
    September 30, 2026   Case Laws GST
    Interlocutory relief requires a registered appeal, while urgent cases may receive expedited scrutiny before substantive hearing.
    September 30, 2026   Case Laws GST
    Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.
    September 30, 2026   Case Laws GST
    Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.
    September 30, 2026   Case Laws GST
    Zero-rated turnover includes export invoices issued during the refund period when goods are subsequently exported from India.
    September 30, 2026   Case Laws Income Tax
    Reasoned discretion in tax-demand stays requires merits-based consideration, preventing mechanical rejection for pending appeals or circular-payment d...
    September 30, 2026   Case Laws Income Tax
    Review jurisdiction bars rehearing of unexplained bank-credit disputes where public-record evidence was available and due diligence was absent.
    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
    DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
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    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
    Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
    Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
    September 30, 2026   Case Laws Income Tax
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    September 30, 2026   Case Laws Income Tax
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September 30, 2026   Case Laws GST
GSTR-2A mismatch requires transaction-level proof of input tax credit; cross-head set-off and unsupported remand requests fail.
September 30, 2026   Case Laws GST
Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.
September 30, 2026   Case Laws GST
Interlocutory relief requires a registered appeal, while urgent cases may receive expedited scrutiny before substantive hearing.
September 30, 2026   Case Laws GST
Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.
September 30, 2026   Case Laws GST
Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.
September 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period when goods are subsequently exported from India.
September 30, 2026   Case Laws Income Tax
Reasoned discretion in tax-demand stays requires merits-based consideration, preventing mechanical rejection for pending appeals or circular-payment defaults.
September 30, 2026   Case Laws Income Tax
Review jurisdiction bars rehearing of unexplained bank-credit disputes where public-record evidence was available and due diligence was absent.
September 30, 2026   Case Laws Income Tax
Holiday-Day Limitation Computation Preserves Timely Objections and Prevents Final Assessment From Being Issued Without Mandatory Review Directions
September 30, 2026   Case Laws Income Tax
Disputed tax demand recovery must ordinarily remain within the stay norm during pendency of the first appeal.
September 30, 2026   Case Laws Income Tax
TDS statement correction limits do not excuse non-filing, while employees remain protected from employers' remittance defaults.
September 30, 2026   Case Laws Income Tax
DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
September 30, 2026   Case Laws IBC
Committee of creditors' commercial wisdom permits replacement of a resolution professional, while fees remain subject to adjudication.
September 30, 2026   Case Laws Income Tax
Charitable registration scrutiny is confined to genuine activities, while domestic overseas-study scholarships remain within educational objects.
September 30, 2026   Case Laws Income Tax
Unexplained election expenditure requires corroborated seized-document entries and correct assessment-year attribution for tax assessment purposes.
September 30, 2026   Case Laws Income Tax
Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements remained untaxed.
September 30, 2026   Case Laws Income Tax
Agreement-date stamp duty valuation governs stock-in-trade sales when non-cash consideration is received before the sale agreement.
September 30, 2026   Case Laws Income Tax
Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
September 30, 2026   Case Laws Income Tax
Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
September 30, 2026   Case Laws Income Tax
Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.

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Income Tax

Undisclosed investments - Additions based on balance-sheet...

Undisclosed Income Added Due to Unexplained Investments Found in Bank Loan Balance Sheet; AO's Action Deemed Lawful.

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Income Tax January 18, 2019 Case Laws HC
Undisclosed investments - Additions based on balance-sheet submitted to the Bank for obtaining loan - there is absolutely no error in law on the AO relying on the same and adding on an undisclosed income on the basis of the unexplained investment in the unaccounted purchases.
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