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    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
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    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case Laws Customs
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    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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July 23, 2026   Case Laws VAT / Sales Tax
Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
July 22, 2026   Notifications Customs
Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
July 22, 2026   Circulars SEBI
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
July 22, 2026   Circulars SEBI
ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
July 22, 2026   Case Laws GST
Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
July 22, 2026   Case Laws Companies Law
Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
July 22, 2026   Case Laws GST
Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
July 22, 2026   Case Laws GST
Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
July 22, 2026   Case Laws Customs
Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
July 22, 2026   Case Laws Customs
Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
July 22, 2026   Case Laws Customs
Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
July 22, 2026   Case Laws GST
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
July 22, 2026   Case Laws GST
Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
July 22, 2026   Case Laws GST
Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
July 22, 2026   Case Laws GST
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
July 22, 2026   Case Laws Income Tax
Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
July 22, 2026   Case Laws Income Tax
Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
July 22, 2026   Case Laws Income Tax
Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
July 22, 2026   Case Laws Income Tax
Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
July 22, 2026   Case Laws Income Tax
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.

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Income Tax

Rectification of mistake u/s 154 - withdrawal of TDS credit in...

Rectification u/s 154 Not Allowed for Debatable TDS Credit Withdrawal Initially Approved u/s 143(3.

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Income Tax March 19, 2019 Case Laws AT
Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been offered for tax in the relevant assessment year is debatable issue - rectification not permissible.
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Acts Income Tax
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