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    October 10, 2026   Case Laws GST
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    October 10, 2026   Case Laws GST
    Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
    October 10, 2026   Case Laws GST
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    October 10, 2026   Case Laws GST
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    October 10, 2026   Case Laws GST
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    October 10, 2026   Case Laws Income Tax
    Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
    October 10, 2026   Case Laws Income Tax
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    October 10, 2026   Case Laws Income Tax
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    October 10, 2026   Case Laws Income Tax
    Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
    October 10, 2026   Case Laws Money Laundering
    Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
    October 10, 2026   Case Laws Income Tax
    Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
    October 10, 2026   Case Laws Income Tax
    Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
    October 10, 2026   Case Laws Income Tax
    Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
    October 10, 2026   Case Laws Income Tax
    Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
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    TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
    October 10, 2026   Case Laws Income Tax
    Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
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October 10, 2026   Case Laws GST
Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
October 10, 2026   Case Laws GST
Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
October 10, 2026   Case Laws GST
GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
October 10, 2026   Case Laws GST
Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
October 10, 2026   Case Laws GST
Statutory Limits on GST Appeal Delays Prevent Late Condonation, While Registration Restoration Makes Departmental Challenges Infructuous
October 10, 2026   Case Laws GST
Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
October 10, 2026   Case Laws GST
CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
October 10, 2026   Case Laws GST
Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
October 10, 2026   Case Laws GST
GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
October 10, 2026   Case Laws Income Tax
Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
October 10, 2026   Case Laws Income Tax
Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
October 10, 2026   Case Laws Income Tax
Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax appeals.
October 10, 2026   Case Laws Income Tax
Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
October 10, 2026   Case Laws Money Laundering
Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
October 10, 2026   Case Laws Income Tax
Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
October 10, 2026   Case Laws Income Tax
Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
October 10, 2026   Case Laws Income Tax
Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.

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Income Tax

TDS u/s 195 - payment was made towards quality rebate on export...

TDS Not Required on Quality Rebate Payments for Exports Per Section 195 and DTAA Article VII; No Disallowance Needed.

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Income Tax August 9, 2019 Case Laws AT
TDS u/s 195 - payment was made towards quality rebate on export - assessee has established that it is a quality rebate with relevant documents which goes to reduce the sale and as per Article VII of DTAA between India and UK, the business profits are taxable in contracting state as the recipient is foreign company having no PE - neither TDS required nor disallowance u/s 40(a)(i)
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