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    November 6, 2026   Case Laws Money Laundering
    Bank balance attachment can rest on evidence of proceeds of crime and intended payment, not initial suspicion alone.
    November 6, 2026   Case Laws Service Tax
    Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cann...
    November 6, 2026   Case Laws Service Tax
    Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
    November 6, 2026   Case Laws VAT / Sales Tax
    Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
    November 6, 2026   Case Laws VAT / Sales Tax
    Electricity equipment use rights attract VAT on service line and development charges despite retained licensee ownership and control.
    November 6, 2026   Case Laws VAT / Sales Tax
    Disciplinary scrutiny of tax rectification powers can proceed despite good faith claims and absence of a departmental appeal.
    November 6, 2026   Case Laws Indian Laws
    Cross-state loan agreements require completed execution and a real territorial nexus to determine which stamp law applies.
    November 5, 2026   Notifications Income Tax
    Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
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    Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
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    Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
    November 5, 2026   Circulars SEBI
    Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguar...
    November 5, 2026   Circulars IBC
    Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during res...
    November 5, 2026   Case Laws GST
    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
    November 5, 2026   Case Laws GST
    GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
    November 5, 2026   Case Laws GST
    Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
    November 5, 2026   Case Laws GST
    E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
    November 5, 2026   Case Laws GST
    Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
    November 5, 2026   Case Laws Income Tax
    Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
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November 6, 2026   Case Laws Money Laundering
Bank balance attachment can rest on evidence of proceeds of crime and intended payment, not initial suspicion alone.
November 6, 2026   Case Laws Service Tax
Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cannot resolve classification.
November 6, 2026   Case Laws Service Tax
Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
November 6, 2026   Case Laws VAT / Sales Tax
Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
November 6, 2026   Case Laws VAT / Sales Tax
Electricity equipment use rights attract VAT on service line and development charges despite retained licensee ownership and control.
November 6, 2026   Case Laws VAT / Sales Tax
Disciplinary scrutiny of tax rectification powers can proceed despite good faith claims and absence of a departmental appeal.
November 6, 2026   Case Laws Indian Laws
Cross-state loan agreements require completed execution and a real territorial nexus to determine which stamp law applies.
November 5, 2026   Notifications Income Tax
Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
November 5, 2026   Notifications SEZ
Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
November 5, 2026   Notifications FEMA
Service export declarations and import reporting depend on resident individual status and specified thresholds under foreign exchange regulations.
November 5, 2026   Circulars DGFT
Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
November 5, 2026   Circulars SEBI
Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguards.
November 5, 2026   Circulars IBC
Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during resolution.
November 5, 2026   Case Laws GST
Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
November 5, 2026   Case Laws GST
GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
November 5, 2026   Case Laws GST
Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
November 5, 2026   Case Laws GST
E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
November 5, 2026   Case Laws GST
Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
November 5, 2026   Case Laws Income Tax
Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must account for related revenue.
November 5, 2026   Case Laws GST
Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.

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Income Tax

Disallowance of provision for maintenance and free...

Maintenance and Warranty Provisions Must Be Included in Book Profit Calculation u/s 115JB.

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Income Tax July 31, 2019 Case Laws AT
Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent liability, what is certain is the incurring of liability notwithstanding estimation thereof with reasonable certainty irrespective of actual quantification latter on - the liability is in praesenti though it is likely to be discharged at a future date - no adjustment
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