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    September 2, 2026   Case Laws GST
    GST detention penalties for invoiced goods must proceed against the owner, not under unregistered-person provisions after registration restoration.
    September 2, 2026   Case Laws GST
    GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
    September 2, 2026   Case Laws GST
    Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
    September 2, 2026   Case Laws GST
    GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
    September 2, 2026   Case Laws GST
    GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
    September 2, 2026   Case Laws GST
    Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
    September 2, 2026   Case Laws Income Tax
    Reassessment Notices Issued to Deceased Assessees Are Jurisdictionally Invalid and Require Proceedings Against Legal Representatives
    September 2, 2026   Case Laws Income Tax
    Penalty immunity for misreported income remains unavailable despite objections to notice, hearing, and decision delay.
    September 2, 2026   Case Laws Income Tax
    Land-acquisition compensation remains outside income-tax withholding, enabling refund of tax deducted after prescribed compliance is completed.
    September 2, 2026   Case Laws Income Tax
    Retention of seized cash ends when the searched person's assessment closes, requiring release after tax adjustment.
    September 2, 2026   Case Laws Income Tax
    Leave-encashment exemption under the enhanced limit may be pursued through revised returns, with eligibility questions left open.
    September 2, 2026   Case Laws Income Tax
    Genuine charitable activities require a trust's own educational work, not merely rental income from leased school premises.
    September 2, 2026   Case Laws Income Tax
    Best judgment assessment requires rational, business-specific profit estimation; online share-trading addition was deleted for unsupported guesswork.
    September 2, 2026   Case Laws Income Tax
    Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
    September 2, 2026   Case Laws Income Tax
    External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
    September 2, 2026   Case Laws Income Tax
    Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
    September 2, 2026   Case Laws Income Tax
    Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
    September 2, 2026   Case Laws Income Tax
    Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
    September 2, 2026   Case Laws Income Tax
    Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
    September 2, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallo...
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September 2, 2026   Case Laws GST
GST detention penalties for invoiced goods must proceed against the owner, not under unregistered-person provisions after registration restoration.
September 2, 2026   Case Laws GST
GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
September 2, 2026   Case Laws GST
Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
September 2, 2026   Case Laws GST
GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
September 2, 2026   Case Laws GST
GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
September 2, 2026   Case Laws GST
Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
September 2, 2026   Case Laws Income Tax
Reassessment Notices Issued to Deceased Assessees Are Jurisdictionally Invalid and Require Proceedings Against Legal Representatives
September 2, 2026   Case Laws Income Tax
Penalty immunity for misreported income remains unavailable despite objections to notice, hearing, and decision delay.
September 2, 2026   Case Laws Income Tax
Land-acquisition compensation remains outside income-tax withholding, enabling refund of tax deducted after prescribed compliance is completed.
September 2, 2026   Case Laws Income Tax
Retention of seized cash ends when the searched person's assessment closes, requiring release after tax adjustment.
September 2, 2026   Case Laws Income Tax
Leave-encashment exemption under the enhanced limit may be pursued through revised returns, with eligibility questions left open.
September 2, 2026   Case Laws Income Tax
Genuine charitable activities require a trust's own educational work, not merely rental income from leased school premises.
September 2, 2026   Case Laws Income Tax
Best judgment assessment requires rational, business-specific profit estimation; online share-trading addition was deleted for unsupported guesswork.
September 2, 2026   Case Laws Income Tax
Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or renewal refusal.
September 2, 2026   Case Laws Income Tax
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudication.
September 2, 2026   Case Laws Income Tax
Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
September 2, 2026   Case Laws Income Tax
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-reporting.
September 2, 2026   Case Laws Income Tax
Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
September 2, 2026   Case Laws Income Tax
Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
September 2, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions for strategic group investments, while sufficient interest-free funds defeat borrowing-cost disallowances.

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GST

Profiteering - supply of "ECLAT SERUM" - allegation is that...

Company Found Profiteering for Not Passing GST Rate Cut on ECLAT SERUM; Violates Section 171 of CGST Act.

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GST May 16, 2022 Case Laws NAPA
Profiteering - supply of "ECLAT SERUM" - allegation is that Respondent had not passed on the benefit of reduction in the GST rate by the way of commensurate reduction in prices - It is established that the Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017, and has not passed on the benefit of reduction in the rate of tax to his recipients by commensurate reduction in the prices. - NAPA
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Acts Income Tax
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