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    August 11, 2026   Case Laws GST
    GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
    August 11, 2026   Case Laws GST
    Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
    August 11, 2026   Case Laws GST
    Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
    August 11, 2026   Case Laws GST
    Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
    August 11, 2026   Case Laws GST
    Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.
    August 11, 2026   Case Laws GST
    Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
    August 11, 2026   Case Laws GST
    Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
    August 11, 2026   Case Laws Income Tax
    Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
    August 11, 2026   Case Laws Income Tax
    NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
    August 11, 2026   Case Laws Income Tax
    Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
    August 11, 2026   Case Laws Income Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
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August 11, 2026   Case Laws GST
GST on actionable claims in online gaming and betting survives challenge, with valuation and retrospective amendments addressed.
August 11, 2026   Case Laws GST
Common Portal service alone does not validate GST notices or trigger appeal limitation without acknowledged receipt or response.
August 11, 2026   Case Laws GST
Alternative remedy and parallel GST proceedings: earlier CGST notice defeated the jurisdictional challenge, requiring recourse to statutory appeal.
August 11, 2026   Case Laws GST
Special procedure for time-barred GST appeals requires consideration of the extended filing window and prescribed payment condition.
August 11, 2026   Case Laws GST
Effective GST notice service requires meaningful hearing opportunity; portal-only ex parte assessment was set aside for fresh consideration.
August 11, 2026   Case Laws GST
Pre-cancellation GST liability survives registration cancellation; assessment remains unaltered where notice and hearing opportunities were not used.
August 11, 2026   Case Laws GST
Regular bail in alleged GST input tax credit fraud granted after considering compounding, custody, sentence, and business impact.
August 11, 2026   Case Laws Income Tax
Business-fund deposit interest qualifies for section 80-IAB deduction, while exempt-income expenditure disallowance remains capped at exempt income.
August 11, 2026   Case Laws Income Tax
NRE account remittances through compliant banking channels remain exempt, defeating unexplained investment and cash-credit additions.
August 11, 2026   Case Laws Income Tax
Educational trust income application above the exemption threshold defeats reassessment where proposed disallowances create no taxable escapement.
August 11, 2026   Case Laws Income Tax
Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
August 11, 2026   Case Laws Income Tax
Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
August 11, 2026   Case Laws Income Tax
Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
August 11, 2026   Case Laws Income Tax
Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
August 11, 2026   Case Laws Income Tax
Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
August 11, 2026   Case Laws Income Tax
Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
August 11, 2026   Case Laws Income Tax
Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
August 11, 2026   Case Laws Income Tax
Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
August 11, 2026   Case Laws Income Tax
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
August 11, 2026   Case Laws Income Tax
Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.

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Income Tax

Addition on account of bad debt - embezzled by one of the...

Employee Embezzlement: Loss Recognized as Business Loss for Tax Purposes Despite No FIR Filed.

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Income Tax April 23, 2019 Case Laws AT
Addition on account of bad debt - embezzled by one of the employees of the company - Non–filing of FIR before the Police - embezzlement may not be allowable as bad debt but certainly it has to be allowed as business loss
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