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    October 1, 2026   Case Laws Income Tax
    Reasonable cause for non-filing of a return supported deletion of salary-income misreporting penalty despite tax deducted at source.
    October 1, 2026   Case Laws Income Tax
    Treaty employment income exemption protects Vietnam-earned salary despite Indian payroll, bank receipt, and tax withholding.
    October 1, 2026   Case Laws Customs
    Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
    October 1, 2026   Case Laws Service Tax
    Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
    October 1, 2026   Case Laws Customs
    DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
    October 1, 2026   Case Laws GST
    GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
    October 1, 2026   Case Laws GST
    GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
    October 1, 2026   Case Laws GST
    Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
    October 1, 2026   Case Laws GST
    Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
    October 1, 2026   Case Laws Income Tax
    Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
    October 1, 2026   Case Laws Income Tax
    Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
    October 1, 2026   Case Laws Income Tax
    Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
    October 1, 2026   Case Laws Income Tax
    Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
    October 1, 2026   Case Laws Income Tax
    Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
    October 1, 2026   Case Laws Income Tax
    Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
    October 1, 2026   Case Laws Income Tax
    Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
    October 1, 2026   Case Laws Income Tax
    Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
    October 1, 2026   Case Laws Customs
    Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
    October 1, 2026   Case Laws Customs
    Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
    October 1, 2026   Case Laws IBC
    Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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October 1, 2026   Case Laws Income Tax
Reasonable cause for non-filing of a return supported deletion of salary-income misreporting penalty despite tax deducted at source.
October 1, 2026   Case Laws Income Tax
Treaty employment income exemption protects Vietnam-earned salary despite Indian payroll, bank receipt, and tax withholding.
October 1, 2026   Case Laws Customs
Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
October 1, 2026   Case Laws Service Tax
Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
October 1, 2026   Case Laws Customs
DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
October 1, 2026   Case Laws GST
GST Show Cause Notices Initiate Adjudication, Leaving Audit and Limitation Objections for Statutory Determination Rather Than Writ Intervention
October 1, 2026   Case Laws GST
GST penalty liability for fraudulent invoices reaches non-taxable beneficiaries only upon proof of benefit retention and transaction instigation.
October 1, 2026   Case Laws GST
Hookah service in designated smoking areas remains prohibited despite self-service or rental models under tobacco-control rules.
October 1, 2026   Case Laws GST
Input tax credit on fresh IPO issue expenses is available when proceeds further the company's business activities.
October 1, 2026   Case Laws Income Tax
Erroneous PAN Mapping Invalidates Reassessment Based on Another Person's Share Transaction and Prevents Limitation Avoidance
October 1, 2026   Case Laws Income Tax
Notional interest on delayed associated-enterprise receivables may require no separate adjustment where the taxpayer is entirely debt-free.
October 1, 2026   Case Laws Income Tax
Third-Party Search Material Cannot Extend Reassessment Limitation Where the Applicable Search Assessment Block Has Expired.
October 1, 2026   Case Laws Income Tax
Search penalty requires statutory undisclosed-income finding, precise default notice, and timely completion after assessment appeal.
October 1, 2026   Case Laws Income Tax
Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional interest.
October 1, 2026   Case Laws Income Tax
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
October 1, 2026   Case Laws Income Tax
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
October 1, 2026   Case Laws Customs
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.
October 1, 2026   Case Laws Customs
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and penalties.
October 1, 2026   Case Laws IBC
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of disciplinary proceedings.

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GST

Seeking grant of Bail - record of false fabricated record for...

Applicant Requests Bail Amid Allegations of Fraudulent ITC Claims, Proposes Monthly Payments and Cooperation with GST Authorities.

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GST October 17, 2022 Case Laws DSC
Seeking grant of Bail - record of false fabricated record for the purpose of availment of ITC present or not - On the basis of proposal before GST Authorities to pay amount of Rs.5 crores per month till settlement of the amount and by taking appropriate surety and condition to cooperate GST Authorities till pending investigation, applicant be released on bail - DSC
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