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    July 17, 2026   Circulars GST - States
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July 17, 2026   Circulars GST - States
GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
July 17, 2026   Circulars GST - States
Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
July 17, 2026   Circulars GST - States
Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
July 17, 2026   Case Laws GST
Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
July 17, 2026   Case Laws GST
Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
July 17, 2026   Case Laws GST
Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
July 17, 2026   Case Laws GST
Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
July 17, 2026   Case Laws GST
Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
July 17, 2026   Case Laws Income Tax
Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
July 17, 2026   Case Laws Income Tax
Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
July 17, 2026   Case Laws Income Tax
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
July 17, 2026   Case Laws Income Tax
Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
July 17, 2026   Case Laws Income Tax
Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
July 17, 2026   Case Laws Income Tax
Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
July 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
July 17, 2026   Case Laws Income Tax
Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
July 17, 2026   Case Laws Customs
Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
July 17, 2026   Case Laws Customs
Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
July 17, 2026   Case Laws Customs
Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
July 17, 2026   Case Laws Customs
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.

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Income Tax

TDS on the ‘stake money’ paid to the horse owners on winning of r...

Tax Not Deducted at Source for 'Stake Money' to Horse Owners; Not Considered Winnings u/s 194BB.

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Income Tax August 8, 2019 Case Laws AT
TDS on the ‘stake money’ paid to the horse owners on winning of races - Circular No. 240 dated 17.05.1978, clarified that tax was not required to be deducted u/s 194BB with respect to income by way of ‘stake money’ as the same is not regarded as winning from horse races - neither liable to TDS u/s 194B nor u/s 194BB and thus, assessee should not be treated as an ‘assessee in default’ u/s 201(1)
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Acts Income Tax
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