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    June 20, 2026   Case Laws GST
    Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
    June 20, 2026   Case Laws GST
    Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
    June 20, 2026   Case Laws GST
    Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
    June 20, 2026   Case Laws GST
    Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
    June 20, 2026   Case Laws GST
    Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
    June 20, 2026   Case Laws Income Tax
    Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
    June 20, 2026   Case Laws Income Tax
    Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
    June 20, 2026   Case Laws Income Tax
    Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
    June 20, 2026   Case Laws Income Tax
    Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
    June 20, 2026   Case Laws Income Tax
    Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
    June 20, 2026   Case Laws Income Tax
    Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
    June 20, 2026   Case Laws Income Tax
    Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
    June 20, 2026   Case Laws Income Tax
    Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
    June 20, 2026   Case Laws Income Tax
    Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
    June 20, 2026   Case Laws Income Tax
    Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
    June 20, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
    June 20, 2026   Case Laws Income Tax
    Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
    June 20, 2026   Case Laws Income Tax
    Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
    June 20, 2026   Case Laws Income Tax
    Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
    June 20, 2026   Case Laws Income Tax
    Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.
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June 20, 2026   Case Laws GST
Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
June 20, 2026   Case Laws GST
Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.
June 20, 2026   Case Laws GST
Natural justice requires supply of relied-upon documents before demand confirmation under tax adjudication to enable effective response
June 20, 2026   Case Laws GST
Zero-rated export refund rights survive missing procedure for IGST claims through Foreign Post Office mechanism
June 20, 2026   Case Laws GST
Statutory appeal bars writ relief where GST Tribunal remedy is available and appeal time remains open.
June 20, 2026   Case Laws Income Tax
Make available test for seconded employees sustains taxability of reimbursement-style receipts under the India-US DTAA
June 20, 2026   Case Laws Income Tax
Reassessment based on bank transactions already booked cannot stand without tangible material or prior opportunity
June 20, 2026   Case Laws Income Tax
Strict construction of Vivad se Vishwas exclusion protects survey-based reassessment declarations under the scheme from rejection
June 20, 2026   Case Laws Income Tax
Promissory note presumption and non-traverse upheld; cash-loan breach does not make the debt unenforceable.
June 20, 2026   Case Laws Income Tax
Developer versus works contractor test governs infrastructure deduction where financial, technical and execution risks are assumed.
June 20, 2026   Case Laws Income Tax
Condonation of delay and TDS credit for salary tax deducted but not deposited by employer granted subject to verification.
June 20, 2026   Case Laws Income Tax
Time limit for 80JJAA deduction: filing on the due date recorded in intimation made the claim allowable.
June 20, 2026   Case Laws Income Tax
Limitation for reassessment notices bars revival of an expired six-year period for pre-2021 assessment years.
June 20, 2026   Case Laws Income Tax
Share capital credits in closely held companies require identity, creditworthiness and genuineness; documents alone may not suffice.
June 20, 2026   Case Laws Income Tax
Reassessment after search and unchallenged forensic material led to remand, while the 0.15% commission rate was upheld.
June 20, 2026   Case Laws Income Tax
Mandatory reassessment notice under section 143(2) required; section 292BB cannot cure complete absence, and revision fails.
June 20, 2026   Case Laws Income Tax
Mandatory section 143(2) notice after a return filed under section 148 can invalidate reassessment jurisdiction.
June 20, 2026   Case Laws Income Tax
Continuing Form 10IE supports new tax regime claims when the earlier option was exercised and not withdrawn.
June 20, 2026   Case Laws Income Tax
Foreign tax credit claim survives delayed Form 67 filing, with ESOP taxation remanded on residential-status evidence.
June 20, 2026   Case Laws Income Tax
Incorrect PAN reassessment, ignored reply, and double additions on cash deposits and FDRs were deleted.

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Indian Laws

The meaning of the expression ‘habitually resident’ is similar in...

Interpretation of 'Habitually Resident' Mirrors 'Ordinary Resident' in Indian Law: Case Laws Highlight Equivalence.

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Indian Laws April 8, 2019 Case Laws HC
The meaning of the expression ‘habitually resident’ is similar in meaning to ‘ordinary resident’
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