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    July 16, 2026   Case Laws Income Tax
    Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
    July 16, 2026   Case Laws Income Tax
    Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
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    Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
    July 16, 2026   Case Laws Income Tax
    Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
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    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
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    July 16, 2026   Case Laws IBC
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July 16, 2026   Case Laws Income Tax
Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limits.
July 16, 2026   Case Laws Income Tax
Closing stock bank statements alone cannot justify tax additions where books are sound and valuation differences are reconciled.
July 16, 2026   Case Laws Income Tax
Penalty recovery stay: delayed TDS deduction and remittance may not attract Section 271C, pending appellate determination.
July 16, 2026   Case Laws Income Tax
Interest on delayed statutory payments is deductible only where the underlying liability qualifies as business expenditure.
July 16, 2026   Case Laws Income Tax
Futures and options turnover computation kept derivatives activity below the tax-audit threshold, resulting in deletion of non-furnishing penalty.
July 16, 2026   Case Laws Income Tax
Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
July 16, 2026   Case Laws Income Tax
Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
July 16, 2026   Case Laws Income Tax
Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
July 16, 2026   Case Laws Income Tax
Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
July 16, 2026   Case Laws Income Tax
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protection.
July 16, 2026   Case Laws Income Tax
Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
July 16, 2026   Case Laws Income Tax
Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
July 16, 2026   Case Laws Customs
Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
July 16, 2026   Case Laws Customs
Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
July 16, 2026   Case Laws Customs
Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
July 16, 2026   Case Laws Customs
Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
July 16, 2026   Case Laws Customs
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
July 16, 2026   Case Laws IBC
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.
July 16, 2026   Case Laws IBC
Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
July 16, 2026   Case Laws IBC
Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.

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VAT and Sales Tax

Principles of natural Justice - Non-application of mind - It is...

Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.

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VAT and Sales Tax December 24, 2020 Case Laws HC
Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the assessment orders under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006. The second respondent cannot mechanically accept the findings of the Enforcement Wing Officials in his report submitted to the second respondent. - HC
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