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Law:

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Page of 4894

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521 to 540 of 97867 Results

September 28, 2026 Case Laws Money Laundering

ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.

September 28, 2026 Case Laws Money Laundering

Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.

September 28, 2026 Case Laws VAT / Sales Tax

Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.

September 26, 2026 Case Laws Income Tax

Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...

September 26, 2026 Case Laws Service Tax

Service tax liability quantified through a pre-cut-off bank lien notice qualified the declarant for Sabka Vishwas Scheme relief.

September 26, 2026 Case Laws GST

Rule 86A ledger blocking remains distinct from deemed recovery stay following an appellate pre-deposit, requiring separate unblocking consideration.

September 26, 2026 Case Laws GST

Provisional GST bank-account attachments lapse after one year, requiring defreezing where no fresh attachment order exists.

September 26, 2026 Case Laws GST

Incorrect GST head payments may be adjusted against IGST liability without duplicate tax payment or interest.

September 26, 2026 Case Laws GST

Duplicate GST adjudication on identical issues and periods undermines later State GST assessment and rectification action.

September 26, 2026 Case Laws GST

Mandatory e-way bill compliance was not enforceable before nationwide implementation, preventing detention and penalty for non-production.

September 26, 2026 Case Laws GST

E-way bill validity requires correct Part B vehicle details; expired bills with mismatched vehicles can support tax-evasion penalty.

September 26, 2026 Case Laws GST

Inverted Duty Refund Turnover Requires Verified Treatment of Differently Taxed Outward Supplies Before Refund Computation

September 26, 2026 Case Laws GST

Pre-GST service tax refunds for cancelled flat bookings must be claimed in cash, not through GST input tax credit.

September 26, 2026 Case Laws GST

Reasoned GST appellate orders required as unaddressed grounds and procedural objections require fresh adjudication in full.

September 26, 2026 Case Laws GST

Mixed Supply Classification Applies Highest GST Rate to Bundled Digital Cinema Equipment Leasing Under a Single Rental Agreement

September 26, 2026 Case Laws GST

Psyllium seed GST classification confirms taxability where godown storage gives supplies a dried character, denying claimed exemptions.

September 26, 2026 Case Laws GST

Composite coaching supply keeps study materials taxable, while pure-agent fees require strict conditions and forex differences remain outside GST.

September 26, 2026 Case Laws GST

Agglomerated cork classification permits concessional GST treatment, while inverted-duty refund eligibility remains outside advance-ruling jurisdictio...

September 26, 2026 Case Laws Income Tax

Change of opinion bars reassessment when original scrutiny examined claims and no fresh tangible material emerges.

September 26, 2026 Case Laws Income Tax

Search-assessment limitation requires stay exclusions before TOLA extension, rendering delayed assessments and consequential penalties time-barred.

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Page of 4894

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September 28, 2026 Case Laws Money Laundering

ECIR status preserves PMLA inquiry and statutory property adjudication despite a non-final acquittal in the scheduled offence.

September 28, 2026 Case Laws Money Laundering

Equivalent-value attachment under PMLA may reach pre-offence Indian property where proceeds remain abroad, subject to exceptional-possession limits.

September 28, 2026 Case Laws VAT / Sales Tax

Common-parlance classification places chewing gum under residuary goods rather than sweets, with consequential interest and penalty implications.

September 26, 2026 Case Laws Income Tax

Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additions.