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September 24, 2026   Case Laws GST
Statutory pre-deposit applies to surviving disputed tax, eliminating further deposit where the existing amount meets the prescribed threshold.
September 24, 2026   Case Laws GST
Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.
September 24, 2026   Case Laws GST
Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
September 24, 2026   Case Laws GST
Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
September 24, 2026   Case Laws GST
Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
September 24, 2026   Case Laws Income Tax
Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
September 24, 2026   Case Laws Income Tax
Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
September 24, 2026   Case Laws Income Tax
DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
September 24, 2026   Case Laws Income Tax
Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
September 24, 2026   Case Laws Income Tax
Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
September 24, 2026   Case Laws Income Tax
Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
September 24, 2026   Case Laws Income Tax
Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciation.
September 24, 2026   Case Laws Income Tax
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction.
September 24, 2026   Case Laws Income Tax
Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
September 24, 2026   Case Laws Income Tax
Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
September 24, 2026   Case Laws Income Tax
Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage

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Income Tax

Deduction u/s. 80IA - the assets developed/created are not...

Deduction u/s 80IA: Initial Allowance Cannot Be Revoked in Later Years Without Initial Disallowance.

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Income Tax November 6, 2022 Case Laws AT
Deduction u/s. 80IA - the assets developed/created are not pertaining to the assessee - In the instant case before us, as there is no change in the facts and the applicable law, if the deduction has been allowed in the initial assessment years, the same cannot be withdrawn in the subsequent years without making disallowance in the initial assessment years. - AT
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