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    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
    July 22, 2026   Case Laws Income Tax
    Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
    July 22, 2026   Case Laws Income Tax
    Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
    July 22, 2026   Case Laws Income Tax
    Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
    July 22, 2026   Case Laws Income Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case Laws Income Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case Laws Income Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
    July 22, 2026   Case Laws Income Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance...
    July 22, 2026   Case Laws Income Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case Laws Income Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
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July 22, 2026   Case Laws Customs
Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
July 22, 2026   Case Laws Customs
Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
July 22, 2026   Case Laws GST
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
July 22, 2026   Case Laws GST
Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
July 22, 2026   Case Laws GST
Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
July 22, 2026   Case Laws GST
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
July 22, 2026   Case Laws Income Tax
Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
July 22, 2026   Case Laws Income Tax
Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
July 22, 2026   Case Laws Income Tax
Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
July 22, 2026   Case Laws Income Tax
Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
July 22, 2026   Case Laws Income Tax
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.
July 22, 2026   Case Laws Income Tax
Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
July 22, 2026   Case Laws Income Tax
Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
July 22, 2026   Case Laws Income Tax
Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
July 22, 2026   Case Laws Income Tax
Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
July 22, 2026   Case Laws Income Tax
Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
July 22, 2026   Case Laws Income Tax
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash deposits.
July 22, 2026   Case Laws Income Tax
Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance.
July 22, 2026   Case Laws Income Tax
Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
July 22, 2026   Case Laws Income Tax
Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.

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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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