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August 6, 2026   Circulars FEMA
Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
August 6, 2026   Case Laws GST
GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
August 6, 2026   Case Laws GST
GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
August 6, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
August 6, 2026   Case Laws GST
Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
August 6, 2026   Case Laws GST
GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
August 6, 2026   Case Laws GST
Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
August 6, 2026   Case Laws GST
Portal communication of GST notices failed statutory requirements, requiring fresh adjudication after a meaningful opportunity to reply and be heard.
August 6, 2026   Case Laws GST
Independent ballast loading is cargo handling, not composite supply or works contract, and attracts the applicable service tax rate.
August 6, 2026   Case Laws Income Tax
Unexplained expenditure requires proof that funding sources remain unexplained, not merely allegations of bogus purchase transactions.
August 6, 2026   Case Laws Income Tax
Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.
August 6, 2026   Case Laws Income Tax
High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
August 6, 2026   Case Laws Income Tax
Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
August 6, 2026   Case Laws Income Tax
Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
August 6, 2026   Case Laws Income Tax
Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amendment.
August 6, 2026   Case Laws Income Tax
Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
August 6, 2026   Case Laws Income Tax
Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
August 6, 2026   Case Laws Income Tax
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
August 6, 2026   Case Laws Income Tax
Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
August 6, 2026   Case Laws Income Tax
Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.

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Income Tax

Addition of share capital u/s 68 - source of source - all the...

Assessing Officer Must Disprove Evidence for Adding Share Capital u/s 68; Assumptions Are Insufficient.

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Income Tax April 23, 2019 Case Laws AT
Addition of share capital u/s 68 - source of source - all the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the ld AO and the onus shifted to the ld AO to disprove the materials placed before him - Without doing so, the addition, based on conjectures and surmises cannot be justified.
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Acts Income Tax
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