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    August 31, 2026   Case Laws Income Tax
    Revisionary jurisdiction cannot replace a completed inquiry merely because a broader factual verification is later preferred.
    August 31, 2026   Case Laws Income Tax
    Subsequent TDS remittance removes verified principal liability, while delayed-payment interest runs only until the actual deposit date.
    August 31, 2026   Case Laws Income Tax
    Year-end estimated provisions do not trigger TDS until an identifiable payee and crystallised liability exist, defeating default demands.
    August 31, 2026   Case Laws Income Tax
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    August 31, 2026   Case Laws Income Tax
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    August 31, 2026   Case Laws Income Tax
    Scheduled Tribe income exemption requires proof of a bona fide source, excluding unexplained cash deposits.
    August 31, 2026   Case Laws Customs
    Technical expert evidence in customs classification must receive reasoned evaluation; denial of concession was quashed and remanded.
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    August 29, 2026   Case Laws GST
    E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
    August 29, 2026   Case Laws GST
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    August 29, 2026   Case Laws GST
    Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
    August 29, 2026   Case Laws Income Tax
    Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
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August 31, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot replace a completed inquiry merely because a broader factual verification is later preferred.
August 31, 2026   Case Laws Income Tax
Subsequent TDS remittance removes verified principal liability, while delayed-payment interest runs only until the actual deposit date.
August 31, 2026   Case Laws Income Tax
Year-end estimated provisions do not trigger TDS until an identifiable payee and crystallised liability exist, defeating default demands.
August 31, 2026   Case Laws Income Tax
Struck-off company assessments remain valid for tax liabilities, while unexplained-credit disputes require merits adjudication after a hearing.
August 31, 2026   Case Laws Income Tax
Deemed dividend requires a genuine shareholder loan or advance; repayment of a company liability falls outside the provision.
August 31, 2026   Case Laws Income Tax
Capital-gains consideration for unquoted share transfers cannot be replaced with a later transaction's value without statutory basis.
August 31, 2026   Case Laws Income Tax
Capital-gains bond exemption applies separate financial-year limits when the six-month investment period spans two years.
August 31, 2026   Case Laws Income Tax
Scheduled Tribe income exemption requires proof of a bona fide source, excluding unexplained cash deposits.
August 31, 2026   Case Laws Customs
Technical expert evidence in customs classification must receive reasoned evaluation; denial of concession was quashed and remanded.
August 31, 2026   Case Laws Customs
Burden of proof for reclassification prevents lead-bearing powder from being treated as lead waste and scrap without conclusive scientific evidence.
August 31, 2026   Case Laws Companies Law
NBFC prudential-norm breaches may support oppression and mismanagement claims when combined with related-party dealings and governance failures.
August 31, 2026   Case Laws IBC
Operational debt from consortium supply advances survives where no genuine pre-existing dispute predates the insolvency demand notice.
August 31, 2026   Case Laws Service Tax
Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
August 31, 2026   Case Laws Service Tax
Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
August 31, 2026   Case Laws Service Tax
Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
August 29, 2026   Circulars Customs
IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
August 29, 2026   Case Laws GST
Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
August 29, 2026   Case Laws Income Tax
Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.

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Income Tax

Addition u/s 68 - unexplained share premium and share capital -...

Assessee Challenges Section 68 Addition: CIT(A) Confirms Unexplained Share Premium Despite Substantial Shareholder Evidence Provided.

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Income Tax July 15, 2022 Case Laws AT
Addition u/s 68 - unexplained share premium and share capital - the assessee has substantially provided materials to prove the genuineness of the share holders apart from giving the Pan Card, name and ROC details. In our considered opinion, the Ld.CIT(A) has erred in confirming the addition u/s 68 of the Act on account of unexplained share premium and share capital. - AT
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