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    August 19, 2026   Case LawsGST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case LawsGST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case LawsGST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case LawsGST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case LawsIncome Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case LawsIncome Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case LawsIncome Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
    August 19, 2026   Case LawsIncome Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case LawsIncome Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
    August 19, 2026   Case LawsIncome Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case LawsIncome Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case LawsIncome Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case LawsIncome Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
    August 19, 2026   Case LawsIncome Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case LawsIncome Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case LawsIncome Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
    August 19, 2026   Case LawsIncome Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
    August 19, 2026   Case LawsCustoms
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case LawsCustoms
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case LawsCustoms
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
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    August 19, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case Laws GST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case Laws GST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case Laws GST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case Laws Income Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case Laws Income Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case Laws Income Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
    August 19, 2026   Case Laws Income Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case Laws Income Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
    August 19, 2026   Case Laws Income Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case Laws Income Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case Laws Income Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case Laws Income Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
    August 19, 2026   Case Laws Income Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case Laws Income Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case Laws Income Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
    August 19, 2026   Case Laws Income Tax
    Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational risk assumption.
    August 19, 2026   Case Laws Customs
    Sufficient cause for customs appeal delay requires bona fide diligence throughout; prolonged unexplained inaction defeats condonation.
    August 19, 2026   Case Laws Customs
    Fire-damaged vehicles treated as scrap cannot trigger import licensing confiscation, while vessel berthing alone is not unloading.
    August 19, 2026   Case Laws Customs
    Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and delayed requests.

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      Home› Highlights › Insolvency and Bankruptcy › 2022 › October, 2022 › This
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      Insolvency and Bankruptcy

      Fraudulent Trading/Wrongful Trading - The stand taken by the...

      Tribunal Finds No Fraudulent Trading in Asset Transfers Among Group Companies Under Insolvency and Bankruptcy Code Section 66(1.

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      Insolvency and BankruptcyOctober 15, 2022Case LawsAT
      Fraudulent Trading/Wrongful Trading - The stand taken by the respective parties, comes to a Resultant Conclusion that the Transfer of Assets among the Group Companies ex-facie is not a Fraudulent Trading, as per Section 66 (1) of the Insolvency & Bankruptcy Code, 2016. - the Plea of Fraudulent Trading as projected by the Appellant / Applicant is not proved, to the subjective satisfaction of this Tribunal, in a convincing manner. - AT
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