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    September 29, 2026   Case Laws GST
    Effective GST personal hearings require reply time to expire first; premature scheduling invalidates adjudication and requires fresh proceedings.
    September 29, 2026   Case Laws GST
    Statutory stay on GST recovery requires review of claimed appellate deposits and refund or recredit of excess recovery.
    September 29, 2026   Case Laws GST
    GST adjudication limits: demands and penalties cannot exceed the show-cause notice, requiring fresh adjudication when statutory limits are breached.
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    Fresh GST adjudication follows claimed tax discharge and overlapping demands, conditional on payment of previously assessed interest and penalties.
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    September 29, 2026   Case Laws GST
    Mandatory employee canteens: recoveries avoid GST, while input tax credit is limited to the employer-borne cost.
    September 29, 2026   Case Laws Income Tax
    Clean-slate corporate sales prevent reassessment for extinguished liabilities, while section 148A orders cannot add unnotified allegations.
    September 29, 2026   Case Laws Income Tax
    Good faith and due diligence under Explanation 7 protect transfer pricing positions involving debatable TNMM application differences.
    September 29, 2026   Case Laws Income Tax
    Audit-report timing: Form 10B filed within an extended return deadline preserves charitable-trust exemption despite rejected condonation.
    September 29, 2026   Case Laws Income Tax
    Beneficial ownership of State funds excludes interest taxation, while project-transfer signature bonuses remain business revenue receipts.
    September 29, 2026   Case Laws Income Tax
    Parallel reassessment on identical search-assessment additions was quashed because it would directly affect pending tax appeals.
    September 29, 2026   Case Laws Income Tax
    SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
    September 29, 2026   Case Laws Income Tax
    Specificity in search-penalty notices is essential: failure to state the applicable charge and rate invalidates the proceedings.
    September 29, 2026   Case Laws Income Tax
    Inadequate TDS inquiry into commission expenditure can justify revision where material discrepancies remain unexplained after generic verification.
    September 29, 2026   Case Laws Income Tax
    Ad Hoc Disallowance of Livestock Purchases Fails Without Identified Defects or Evidence of Non-Genuine Transactions.
    September 29, 2026   Case Laws Income Tax
    Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
    September 29, 2026   Case Laws Income Tax
    Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
    September 29, 2026   Case Laws Income Tax
    Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
    September 29, 2026   Case Laws Income Tax
    Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
    September 29, 2026   Case Laws Income Tax
    Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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September 29, 2026   Case Laws GST
Effective GST personal hearings require reply time to expire first; premature scheduling invalidates adjudication and requires fresh proceedings.
September 29, 2026   Case Laws GST
Statutory stay on GST recovery requires review of claimed appellate deposits and refund or recredit of excess recovery.
September 29, 2026   Case Laws GST
GST adjudication limits: demands and penalties cannot exceed the show-cause notice, requiring fresh adjudication when statutory limits are breached.
September 29, 2026   Case Laws GST
Fresh GST adjudication follows claimed tax discharge and overlapping demands, conditional on payment of previously assessed interest and penalties.
September 29, 2026   Case Laws GST
Expired e-way bills alone cannot support detention and penalty where invoices, verification and absence of tax evasion show compliance.
September 29, 2026   Case Laws GST
Mandatory employee canteens: recoveries avoid GST, while input tax credit is limited to the employer-borne cost.
September 29, 2026   Case Laws Income Tax
Clean-slate corporate sales prevent reassessment for extinguished liabilities, while section 148A orders cannot add unnotified allegations.
September 29, 2026   Case Laws Income Tax
Good faith and due diligence under Explanation 7 protect transfer pricing positions involving debatable TNMM application differences.
September 29, 2026   Case Laws Income Tax
Audit-report timing: Form 10B filed within an extended return deadline preserves charitable-trust exemption despite rejected condonation.
September 29, 2026   Case Laws Income Tax
Beneficial ownership of State funds excludes interest taxation, while project-transfer signature bonuses remain business revenue receipts.
September 29, 2026   Case Laws Income Tax
Parallel reassessment on identical search-assessment additions was quashed because it would directly affect pending tax appeals.
September 29, 2026   Case Laws Income Tax
SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are examined.
September 29, 2026   Case Laws Income Tax
Specificity in search-penalty notices is essential: failure to state the applicable charge and rate invalidates the proceedings.
September 29, 2026   Case Laws Income Tax
Inadequate TDS inquiry into commission expenditure can justify revision where material discrepancies remain unexplained after generic verification.
September 29, 2026   Case Laws Income Tax
Ad Hoc Disallowance of Livestock Purchases Fails Without Identified Defects or Evidence of Non-Genuine Transactions.
September 29, 2026   Case Laws Income Tax
Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
September 29, 2026   Case Laws Income Tax
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreements.
September 29, 2026   Case Laws Income Tax
Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
September 29, 2026   Case Laws Income Tax
Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
September 29, 2026   Case Laws Income Tax
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investments.

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Income Tax

Income from offshore supplies - Income attribution - composite...

Offshore supply income under composite contracts isn't taxable in India per Section 44BBB and Article 7(6) of the India-Japan DTAA.

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Income Tax February 25, 2020 Case Laws AT
Income from offshore supplies - Income attribution - composite contracts - the income from offshore supplies is not liable to tax in India both u/s 44BBB as well as under the provisions of Article 7 r.w. para 6 of DTAA between India and Japan - AT
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