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    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case Laws GST
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    July 18, 2026   Case Laws Income Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...
    July 18, 2026   Case Laws Income Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...
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    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case Laws Income Tax
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    July 18, 2026   Case Laws Income Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
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    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
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    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    July 18, 2026   Case Laws Income Tax
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
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    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
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    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
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    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    July 18, 2026   Case Laws Income Tax
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    July 18, 2026   Case Laws Income Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
    July 18, 2026   Case Laws Income Tax
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    July 18, 2026   Case Laws Customs
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    July 18, 2026   Case Laws Customs
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
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July 18, 2026   Case Laws GST
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
July 18, 2026   Case Laws Income Tax
Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
July 18, 2026   Case Laws Income Tax
Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
July 18, 2026   Case Laws Income Tax
Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
July 18, 2026   Case Laws Income Tax
Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
July 18, 2026   Case Laws Income Tax
Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.
July 18, 2026   Case Laws Income Tax
Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
July 18, 2026   Case Laws Income Tax
Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
July 18, 2026   Case Laws Income Tax
BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
July 18, 2026   Case Laws Customs
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
July 18, 2026   Case Laws Customs
Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.

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Income Tax

Payment of tax collectable at source u/s 206C - Maintainability...

Court Examines Writ Petition on Tax Payment u/s 206C; Clarifies Amount Is Not Final Determination.

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Income Tax September 24, 2020 Case Laws HC
Payment of tax collectable at source u/s 206C - Maintainability of Writ petition - The officer has only asked the petitioner to deposit the amount, through a Bank Draft, which is due and payable in accordance with law. In any event we clarify that the amount mentioned in the notice be not construed to be determination of the sum due and payable by the petitioner. - HC
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Acts Income Tax
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