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    May 18, 2026   Circulars GST - States
    Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
    May 18, 2026   Circulars SEBI
    SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
    May 18, 2026   Case Laws GST
    Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
    May 18, 2026   Case Laws GST
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    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
    May 18, 2026   Case Laws GST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
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    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
    May 18, 2026   Case Laws Income Tax
    Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
    May 18, 2026   Case Laws Income Tax
    Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
    May 18, 2026   Case Laws Income Tax
    Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
    May 18, 2026   Case Laws Income Tax
    Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
    May 18, 2026   Case Laws Income Tax
    Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
    May 18, 2026   Case Laws Income Tax
    Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
    May 18, 2026   Case Laws Income Tax
    Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
    May 18, 2026   Case Laws Income Tax
    Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
    May 18, 2026   Case Laws Income Tax
    Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
    May 18, 2026   Case Laws Income Tax
    Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
    May 18, 2026   Case Laws Income Tax
    Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
    May 18, 2026   Case Laws Income Tax
    Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
    May 18, 2026   Case Laws Income Tax
    Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.
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May 18, 2026   Circulars GST - States
Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
May 18, 2026   Circulars SEBI
SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
May 18, 2026   Case Laws GST
Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
May 18, 2026   Case Laws GST
Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
May 18, 2026   Case Laws GST
Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
May 18, 2026   Case Laws GST
Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
May 18, 2026   Case Laws GST
Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
May 18, 2026   Case Laws Income Tax
Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
May 18, 2026   Case Laws Income Tax
Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
May 18, 2026   Case Laws Income Tax
Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
May 18, 2026   Case Laws Income Tax
Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
May 18, 2026   Case Laws Income Tax
Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
May 18, 2026   Case Laws Income Tax
Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
May 18, 2026   Case Laws Income Tax
Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
May 18, 2026   Case Laws Income Tax
Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
May 18, 2026   Case Laws Income Tax
Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
May 18, 2026   Case Laws Income Tax
Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
May 18, 2026   Case Laws Income Tax
Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
May 18, 2026   Case Laws Income Tax
Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
May 18, 2026   Case Laws Income Tax
Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.

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Income Tax

Disallowance u/s 40(a)(i) - marginal delay in deposit of TDS -...

Court Reviews Section 40(a)(i) Disallowance Due to Marginal TDS Deposit Delay for Non-Resident Payments; Seeks Contextual Interpretation.

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Income Tax October 11, 2022 Case Laws AT
Disallowance u/s 40(a)(i) - marginal delay in deposit of TDS - TDS deducted from payment to non-residents - Only marginal delay in deposit of tax deducted at source has attracted hundred percent disallowance of the concerned expenditure which is not in accordance with context of provisions of section 40(a)(i) of the act. - AT
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Acts Income Tax
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