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    September 15, 2026   Case Laws GST
    Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
    September 15, 2026   Case Laws GST
    Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
    September 15, 2026   Case Laws GST
    Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
    September 15, 2026   Case Laws GST
    Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
    September 15, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
    September 15, 2026   Case Laws GST
    E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
    September 15, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.
    September 15, 2026   Case Laws Income Tax
    Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
    September 15, 2026   Case Laws Income Tax
    Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
    September 15, 2026   Case Laws Income Tax
    Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
    September 15, 2026   Case Laws Income Tax
    Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
    September 15, 2026   Case Laws Income Tax
    Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
    September 15, 2026   Case Laws Income Tax
    Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remai...
    September 15, 2026   Case Laws Income Tax
    Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
    September 15, 2026   Case Laws Income Tax
    Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
    September 15, 2026   Case Laws Income Tax
    Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
    September 15, 2026   Case Laws Income Tax
    Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
    September 15, 2026   Case Laws Income Tax
    Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
    September 15, 2026   Case Laws Income Tax
    Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
    September 15, 2026   Case Laws Income Tax
    Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
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September 15, 2026   Case Laws GST
Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
September 15, 2026   Case Laws GST
Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
September 15, 2026   Case Laws GST
Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
September 15, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
September 15, 2026   Case Laws GST
E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
September 15, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.
September 15, 2026   Case Laws Income Tax
Reassessment Based on GST Adjudication Requires Independent Income-Tax Inquiry Rather Than Sole Reliance on GST Proceedings
September 15, 2026   Case Laws Income Tax
Consistent depreciation treatment under TNMM prevents distorted margins and removes arm's-length adjustments for associated-enterprise transactions.
September 15, 2026   Case Laws Income Tax
Section 87A rebate covers tax on short-term capital gains under special rates when total income remains within the threshold.
September 15, 2026   Case Laws Income Tax
Reassessment based on departmental intelligence survives independent review, but suspicion alone cannot sustain unexplained share-sale additions.
September 15, 2026   Case Laws Income Tax
Uncorroborated electronic records cannot alone support tax additions, while unproved cash rent and stock discrepancies remain disallowed.
September 15, 2026   Case Laws Income Tax
Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remain unspecified.
September 15, 2026   Case Laws Income Tax
Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
September 15, 2026   Case Laws Income Tax
Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
September 15, 2026   Case Laws Income Tax
Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.

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Income Tax

Validity of Notice issued u/s 142(1) - Anonymous Donations -...

Court Rules Writ Petition Challenging Section 142(1) Notice on Gurudwara Charity Box Donations Not Maintainable.

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Income Tax January 21, 2019 Case Laws HC
Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara - writ petition is not maintainable.
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Acts Income Tax
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