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    July 24, 2026   Case Laws GST
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    July 24, 2026   Case Laws GST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case Laws GST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case Laws GST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    July 24, 2026   Case Laws GST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
    July 24, 2026   Case Laws GST
    Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
    July 24, 2026   Case Laws GST
    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    July 24, 2026   Case Laws GST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
    July 24, 2026   Case Laws Income Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...
    July 24, 2026   Case Laws Income Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case Laws Income Tax
    Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
    July 24, 2026   Case Laws Income Tax
    Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
    July 24, 2026   Case Laws Income Tax
    Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
    July 24, 2026   Case Laws Income Tax
    Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
    July 24, 2026   Case Laws Income Tax
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
    July 24, 2026   Case Laws Income Tax
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
    July 24, 2026   Case Laws Income Tax
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
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July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
July 24, 2026   Case Laws GST
Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
July 24, 2026   Case Laws GST
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
July 24, 2026   Case Laws GST
Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
July 24, 2026   Case Laws GST
Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
July 24, 2026   Case Laws GST
Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
July 24, 2026   Case Laws GST
Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
July 24, 2026   Case Laws Income Tax
Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
July 24, 2026   Case Laws Income Tax
Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
July 24, 2026   Case Laws Income Tax
Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.
July 24, 2026   Case Laws Income Tax
Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
July 24, 2026   Case Laws Income Tax
Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.
July 24, 2026   Case Laws Income Tax
Quashed tax-evasion penalty removes the basis for wilful evasion prosecution, subject to revival if appellate reversal occurs.
July 24, 2026   Case Laws Income Tax
Issue-specific merger preserves unexamined return-processing adjustments, while employee ESOP cross-charges qualify as deductible revenue expenditure.
July 24, 2026   Case Laws Income Tax
Revenue expenditure and software royalty principles protect operational marketing costs and cloud-service subscriptions from disallowance.
July 24, 2026   Case Laws Income Tax
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of consequential penalty.
July 24, 2026   Case Laws Income Tax
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciation block.
July 24, 2026   Case Laws Income Tax
Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.

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Income Tax

Deduction of TDS / Collection of TCS at higher rate for...

Higher TDS/TCS Rates for Non-ITR Filers; PAN Verification Once Per Year for Taxpayer Convenience.

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Income Tax May 18, 2022 Circulars
Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the beginning of the financial year and then he is not required to check the PAN of non-specified person during that financial year. - Asking the deductee/collectee to file evidence of furnishing of their return defeat the purpose of this taxpayer friendly measure. - CBDT
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Acts Income Tax
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