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    August 24, 2026   Notifications DGFT
    Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
    August 24, 2026   Case Laws GST
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
    August 24, 2026   Case Laws GST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
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    August 24, 2026   Case Laws Income Tax
    Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
    August 24, 2026   Case Laws Income Tax
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August 24, 2026   Notifications DGFT
Indian rupee export realisations gain FTP benefit parity when received through prescribed banking channels, subject to country-specific rules.
August 24, 2026   Case Laws GST
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
August 24, 2026   Case Laws GST
Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
August 24, 2026   Case Laws GST
GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
August 24, 2026   Case Laws GST
GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
August 24, 2026   Case Laws GST
AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
August 24, 2026   Case Laws GST
GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
August 24, 2026   Case Laws GST
Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
August 24, 2026   Case Laws GST
Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
August 24, 2026   Case Laws Income Tax
Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
August 24, 2026   Case Laws Income Tax
Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
August 24, 2026   Case Laws Income Tax
Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.
August 24, 2026   Case Laws Income Tax
Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
August 24, 2026   Case Laws Income Tax
Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
August 24, 2026   Case Laws Income Tax
Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
August 24, 2026   Case Laws Income Tax
Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
August 24, 2026   Case Laws Income Tax
Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
August 24, 2026   Case Laws Income Tax
Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
August 24, 2026   Case Laws Income Tax
Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
August 24, 2026   Case Laws Income Tax
Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.

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VAT and Sales Tax

Nature of activity - sale or service? - Unbranded...

Is Unbranded Software a Sale or Service for VAT? Examining Tax Implications and Responsibilities.

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VAT and Sales Tax April 10, 2019 Case Laws HC
Nature of activity - sale or service? - Unbranded software/uncanned software - it was the duty of the Company to have placed the basic material, i.e., the agreement or the contract so entered by it with its client to bring the said software out of the purview of the goods.
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Acts Income Tax
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