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    August 22, 2026   Case Laws GST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    August 22, 2026   Case Laws GST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case Laws GST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case Laws GST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case Laws GST
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    August 22, 2026   Case Laws GST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case Laws Income Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case Laws Income Tax
    Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
    August 22, 2026   Case Laws Income Tax
    Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
    August 22, 2026   Case Laws Income Tax
    Cash receipts for immovable property transfers fall under specified sum rules, but penalty fails for the wrong assessment year.
    August 22, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains tax under the concessional tax regime.
    August 22, 2026   Case Laws Income Tax
    Agricultural income from date sales remains exempt when yield and expenditure estimates lack contrary evidentiary support.
    August 22, 2026   Case Laws Income Tax
    Section 115BBE requires income to fall within deeming provisions; survey surrender alone attracts taxation at normal rates.
    August 22, 2026   Case Laws Income Tax
    Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
    August 22, 2026   Case Laws Income Tax
    Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
    August 22, 2026   Case Laws Income Tax
    Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
    August 22, 2026   Case Laws Income Tax
    Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
    August 22, 2026   Case Laws Income Tax
    Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
    August 22, 2026   Case Laws Income Tax
    Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
    August 22, 2026   Case Laws Income Tax
    Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
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August 22, 2026   Case Laws GST
Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
August 22, 2026   Case Laws GST
IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
August 22, 2026   Case Laws GST
Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
August 22, 2026   Case Laws GST
Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
August 22, 2026   Case Laws GST
Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
August 22, 2026   Case Laws GST
Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
August 22, 2026   Case Laws Income Tax
Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
August 22, 2026   Case Laws Income Tax
Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
August 22, 2026   Case Laws Income Tax
Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
August 22, 2026   Case Laws Income Tax
Cash receipts for immovable property transfers fall under specified sum rules, but penalty fails for the wrong assessment year.
August 22, 2026   Case Laws Income Tax
Section 87A rebate remains available against short-term capital gains tax under the concessional tax regime.
August 22, 2026   Case Laws Income Tax
Agricultural income from date sales remains exempt when yield and expenditure estimates lack contrary evidentiary support.
August 22, 2026   Case Laws Income Tax
Section 115BBE requires income to fall within deeming provisions; survey surrender alone attracts taxation at normal rates.
August 22, 2026   Case Laws Income Tax
Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable revenue.
August 22, 2026   Case Laws Income Tax
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit failure.
August 22, 2026   Case Laws Income Tax
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory proceedings.
August 22, 2026   Case Laws Income Tax
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors.
August 22, 2026   Case Laws Income Tax
Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
August 22, 2026   Case Laws Income Tax
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and verification.
August 22, 2026   Case Laws Income Tax
Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.

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Income Tax

Penalty u/s 271(1)(c) - wrong claim of set off loss -...

Penalty for Wrong Set-Off Loss Claim Contested; No Evidence of Income Concealment or Inaccurate Details u/s 271(1)(c.

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Income Tax March 19, 2019 Case Laws AT
Penalty u/s 271(1)(c) - wrong claim of set off loss - explanation was not found false - no iota of evidence of concealment of any fact relating to particulars of income or furnishing of inaccurate particulars of income - Merely because the assessee had claimed the expenditure, which was not accepted or was not acceptable to the revenue, that by itself would not, attract the penalty u/s 271(1)(c)
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Acts Income Tax
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