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    September 25, 2026   Notes Benami Property
    Beneficial ownership depends on actual funding, holding and benefit, while formal invoices alone may not validate routed bank credits.
    September 25, 2026   Notes Indian Laws
    Betting on skill-based games remains within State legislative power when money is staked on uncertain outcomes.
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September 25, 2026   Notes Benami Property
Beneficial ownership depends on actual funding, holding and benefit, while formal invoices alone may not validate routed bank credits.
September 25, 2026   Notes Indian Laws
Betting on skill-based games remains within State legislative power when money is staked on uncertain outcomes.
September 25, 2026   Notes GST
Wrong-head GST payments require appropriation rather than duplicate payment and refund when aggregate liability was timely discharged.
September 25, 2026   Notes GST
GST appeal limitation: statutory condonation remains capped, while exceptional writ review may restore an unheard appeal.
September 25, 2026   Case Laws GST
Expansion of show cause notice at appellate stage requires a chance to respond before refund rejection is reconsidered.
September 25, 2026   Case Laws GST
Opportunity of hearing in GST first appeals requires restoration where dismissal for default followed inadequate hearing intimation.
September 25, 2026   Case Laws GST
Net ITC treatment protects zero-rated supply refunds from unrelated earlier-period compensation cess reversals under the statutory formula.
September 25, 2026   Case Laws GST
Net ITC under the statutory refund formula excludes prior-period reversals, preserving refund of unutilised cess credit.
September 25, 2026   Case Laws GST
Net ITC computation excludes reversals of earlier-period credit unrelated to the refund period under the statutory formula.
September 25, 2026   Case Laws GST
Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.
September 25, 2026   Case Laws GST
Procedural defect non-compliance can lead to appeal rejection after repeated opportunities to cure filing defects remain unused.
September 25, 2026   Case Laws GST
Agricultural warehousing exemption does not cover separately rented godowns; rent remains taxable, with reverse charge for unregistered lessors.
September 25, 2026   Case Laws GST
GST taxability of domestic aircraft supplies confirms taxable ex-works transfers require registration in the supplying State.
September 25, 2026   Case Laws GST
Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
September 25, 2026   Case Laws GST
Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
September 25, 2026   Case Laws GST
Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.
September 25, 2026   Case Laws Income Tax
Penalty immunity hearings require meaningful opportunity before rejection, requiring fresh consideration where next-day notice prevents substantiation of claims.
September 25, 2026   Case Laws Income Tax
Reassessment jurisdiction and faceless assessment disputes remain open to renewed challenges under the amended statutory framework.
September 25, 2026   Case Laws Income Tax
Interest on TDS-demand refunds remains payable under the pre-existing refund provision despite a later statutory insertion.
September 25, 2026   Case Laws Income Tax
Upper turnover filters can exclude high-scale software comparables where size, intangibles and market power impair transfer-pricing comparability.

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Income Tax

Unexplained investment - when the transaction of sale of land...

Assessing Officer's Addition on Cash Payments Unfounded When Sale Deeds Acknowledge Transaction and Consideration u/s 69B.

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Income Tax December 18, 2019 Case Laws AT
Unexplained investment - when the transaction of sale of land and sale consideration is accepted by the AO of the seller as recorded in the sale deeds then the addition made by the AO on account of cash payment by the assessees U/s 69B of the Act has no legs to stand.
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