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    August 22, 2026   Case Laws GST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case Laws GST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case Laws GST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case Laws GST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case Laws GST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case Laws GST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case Laws GST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    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.
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August 22, 2026   Case Laws GST
GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
August 22, 2026   Case Laws GST
Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
August 22, 2026   Case Laws GST
Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
August 22, 2026   Case Laws GST
Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
August 22, 2026   Case Laws GST
GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
August 22, 2026   Case Laws GST
GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
August 22, 2026   Case Laws GST
Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
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.

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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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