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    August 14, 2026   Case LawsIncome Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case LawsIncome Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case LawsCustoms
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
    August 14, 2026   Case LawsCustoms
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case LawsCustoms
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
    August 14, 2026   Case LawsCustoms
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case LawsSEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case LawsIBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case LawsIBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case LawsIBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case LawsMoney Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   CircularsSEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
    August 13, 2026   CircularsGST - States
    GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
    August 13, 2026   CircularsDGFT
    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    August 13, 2026   Case LawsGST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case LawsGST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case LawsGST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case LawsGST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case LawsGST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case LawsGST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
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    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
    August 14, 2026   Case Laws Customs
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
    August 14, 2026   Case Laws Customs
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   Circulars SEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
    August 13, 2026   Circulars GST - States
    GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
    August 13, 2026   Circulars DGFT
    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    August 13, 2026   Case Laws GST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case Laws GST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case Laws GST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case Laws GST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.

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      Home› Highlights › Income Tax › 2021 › July, 2021 › This
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      Income Tax

      Penalty imposed u/s 271AAB - In the light of the settled...

      Penalty u/s 271AAB Inapplicable Without Search u/s 132 or Notice Response u/s 156C.

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      Income TaxJuly 21, 2021Case LawsHC
      Penalty imposed u/s 271AAB - In the light of the settled proposition of law that Section 271AAB of the Act cannot be invoked to impose penalty when search has not been conducted under Section 132 of the Act against the assessee and return of income is in response to notice under Section 156C of the Act which is a consequential or incidental proceeding, - HC
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