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September 24, 2026   Notes Income Tax
Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.
September 24, 2026   Notifications Companies Law
NCLAT member tenure extension preserves existing service terms, ending after five years or at the statutory age limit.
September 24, 2026   Notifications Labour laws
Employees' State Insurance coverage expands across Madhya Pradesh districts, triggering contribution liability and corresponding employee benefit entitlement.
September 24, 2026   Notifications IBC
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescribed time.
September 24, 2026   Notifications Customs
Anti-dumping duty on Chinese decor paper remains effective, subject to earlier revocation, supersession, or amendment.
September 24, 2026   Case Laws GST
Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
September 24, 2026   Case Laws GST
Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
September 24, 2026   Case Laws GST
Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
September 24, 2026   Case Laws GST
Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
September 24, 2026   Case Laws GST
GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
September 24, 2026   Case Laws GST
Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.
September 24, 2026   Case Laws GST
GST route deviation alone cannot justify detention or penalties where goods travel with valid documents and no evasion evidence.
September 24, 2026   Case Laws GST
Statutory pre-deposit applies to surviving disputed tax, eliminating further deposit where the existing amount meets the prescribed threshold.
September 24, 2026   Case Laws GST
Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.
September 24, 2026   Case Laws GST
Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
September 24, 2026   Case Laws GST
Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
September 24, 2026   Case Laws GST
Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
September 24, 2026   Case Laws Income Tax
Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
September 24, 2026   Case Laws Income Tax
Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
September 24, 2026   Case Laws Income Tax
DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.

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Home › Highlights › Income Tax › 2020 › December, 2020 › This
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Income Tax

Book profit computation u/s. 115JB for capital receipt inform of...

Interest Subsidy for Textile and Jute Industries Classified as Capital Receipt u/s 115JB for Book Profit Calculation.

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Income Tax December 12, 2020 Case Laws AT
Book profit computation u/s. 115JB for capital receipt inform of interest subsidy - After considering the finding of the judicial pronouncement on this issue, the assessing officer is directed to treat the aforesaid amount of subsidy as capital receipt under Technology Upgradation Fund Scheme for Textile and Jute Industries. - AT
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