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    June 6, 2026   CircularsIBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   CircularsIBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    June 6, 2026   CircularsIBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case LawsGST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case LawsGST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case LawsIncome Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case LawsGST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case LawsGST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    June 6, 2026   Case LawsGST
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    June 6, 2026   Case LawsGST
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    June 6, 2026   Case LawsGST
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    June 6, 2026   Case LawsGST
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    June 6, 2026   Case LawsGST
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    June 6, 2026   Case LawsGST
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    June 6, 2026   Case LawsIncome Tax
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    June 6, 2026   Case LawsIncome Tax
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    June 6, 2026   Case LawsIncome Tax
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    June 6, 2026   Case LawsIncome Tax
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    June 6, 2026   Case LawsIncome Tax
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
    June 6, 2026   Case LawsIncome Tax
    Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.
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    June 6, 2026   Circulars IBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   Circulars IBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
    June 6, 2026   Circulars IBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case Laws GST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case Laws GST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case Laws Income Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case Laws GST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case Laws GST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    June 6, 2026   Case Laws GST
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    June 6, 2026   Case Laws GST
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    June 6, 2026   Case Laws GST
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    June 6, 2026   Case Laws GST
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    June 6, 2026   Case Laws GST
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    June 6, 2026   Case Laws GST
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    June 6, 2026   Case Laws Income Tax
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    June 6, 2026   Case Laws Income Tax
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    June 6, 2026   Case Laws Income Tax
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    June 6, 2026   Case Laws Income Tax
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    June 6, 2026   Case Laws Income Tax
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
    June 6, 2026   Case Laws Income Tax
    Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.

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      Income Tax

      Penalty u/s 271(1)(a) - limitation to pass penalty order -...

      Limitation Period for Penalty Orders u/s 271(1)(a) Must Be Fixed and Certain per Income Tax Act.

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      Income TaxNovember 9, 2019Case LawsAT
      Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to the orders passed by the appellate forums. It does not impose any condition whether to levy or not to levy the penalty.
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