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September 22, 2026   Case Laws Income Tax
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statutory route.
September 22, 2026   Case Laws Customs
Conditional redemption for re-export barred; customs value reassessment and penalties for import misdeclaration remain sustainable.
September 22, 2026   Case Laws Companies Law
Appellate review of interim status quo orders requires prior recourse to the original forum before interference.
September 22, 2026   Case Laws IBC
Interim moratorium exclusion applies retroactively to pending personal-guarantor insolvency applications, while securitisation restraints require written reasons and hearings.
September 22, 2026   Case Laws FEMA
Foreign-exchange seizure powers permit scrutiny of post-commencement payments, while overseas-investment refusals require disclosed, rational reasons.
September 21, 2026   Notifications Labour laws
Provident fund wage ceiling now determines Chapter III coverage and EPF contribution obligations from official publication.
September 21, 2026   Circulars Customs
Food-import entry-point authorisation expands to ICD Dhanakya, updating officer designations for regulatory clearance at notified ports.
September 21, 2026   Case Laws GST
E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
September 21, 2026   Case Laws GST
Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
September 21, 2026   Case Laws GST
Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
September 21, 2026   Case Laws GST
Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
September 21, 2026   Case Laws GST
Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
September 21, 2026   Case Laws GST
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate remand.
September 21, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
September 21, 2026   Case Laws GST
GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
September 21, 2026   Case Laws GST
GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.

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

Disallowance of operating expenses @ 10% - expenses being of...

10% Disallowance on Operating Expenses Overturned Due to Lack of Evidence in Bills and Vouchers.

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Income Tax December 26, 2020 Case Laws AT
Disallowance of operating expenses @ 10% - expenses being of unverified, unreasonable and excessive - without pointing out any defects in the bills and vouchers of operating expenses, the ad-hoc disallowance at the rate of the 10% out of the operating expenses cannot be sustained. - AT
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