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    July 8, 2026   Case LawsCustoms
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    July 7, 2026   Case LawsIncome Tax
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    July 7, 2026   Case LawsIncome Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
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    July 8, 2026   Case Laws Customs
    EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
    July 8, 2026   Case Laws IBC
    Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
    July 8, 2026   Case Laws Money Laundering
    Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
    July 8, 2026   Case Laws Money Laundering
    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
    July 8, 2026   Case Laws Service Tax
    Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case Laws VAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case Laws VAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case Laws GST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case Laws GST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case Laws GST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case Laws Income Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case Laws Income Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.

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      Income Tax

      TDS u/s 194A - non deduction of tds on such interest expenses -...

      Appellant Not Required to Deduct Tax on Interest u/s 194A; Gross Receipts Below Section 44AB Limits.

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      Income TaxSeptember 8, 2020Case LawsAT
      TDS u/s 194A - non deduction of tds on such interest expenses - once the exempted income is excluded from the total income, then the gross receipts from business carried on by it shall not exceed the monetary limits specified u/s 44AB during the financial year - As a consequence, the appellant would not be liable to deduct tax u/s 194A - AT
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