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    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    August 27, 2026   Case Laws GST
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
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    August 27, 2026   Case Laws GST
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    August 27, 2026   Case Laws GST
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    August 27, 2026   Case Laws GST
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    August 27, 2026   Case Laws GST
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
    Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
    August 27, 2026   Case Laws Income Tax
    Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
    August 27, 2026   Case Laws Income Tax
    Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
    August 27, 2026   Case Laws Income Tax
    Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
    August 27, 2026   Case Laws Income Tax
    Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
    August 27, 2026   Case Laws Income Tax
    Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
    August 27, 2026   Case Laws Income Tax
    Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
    Educational charitable status upheld for banking-sector training, preserving exemption, valid income accumulation, and depreciation relief.
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August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
August 27, 2026   Case Laws GST
GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
August 27, 2026   Case Laws GST
Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
August 27, 2026   Case Laws GST
Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
August 27, 2026   Case Laws Income Tax
Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce deductions.
August 27, 2026   Case Laws Income Tax
TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
August 27, 2026   Case Laws Income Tax
Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
August 27, 2026   Case Laws Income Tax
Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
August 27, 2026   Case Laws Income Tax
Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
August 27, 2026   Case Laws Income Tax
Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are established.
August 27, 2026   Case Laws Income Tax
Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
August 27, 2026   Case Laws Income Tax
Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
August 27, 2026   Case Laws Income Tax
Exclusivity fees for aborted share transfers are capital receipts when paid in cash without business restraint.
August 27, 2026   Case Laws Income Tax
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation entries.
August 27, 2026   Case Laws Income Tax
Educational charitable status upheld for banking-sector training, preserving exemption, valid income accumulation, and depreciation relief.

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Insolvency and Bankruptcy

Approval of Resolution Plan which is lesser than liquidation...

Resolution Plan Approval Not Tied to Liquidation Value per Insolvency and Bankruptcy Code, Regulation Clause 35.

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Insolvency and Bankruptcy May 9, 2020 Case Laws SCH
Approval of Resolution Plan which is lesser than liquidation value - No provision in the Code or Regulations has been brought to our notice under which the bid of any Resolution Applicant has to match liquidation value arrived at in the manner provided in Clause 35 of the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016.
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Acts Income Tax
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