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October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
October 5, 2026   Case Laws GST
Electronic Cash Ledger Credits Do Not End Delayed GST Interest Until Debited Against Return Liability
October 5, 2026   Case Laws GST
Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
October 5, 2026   Case Laws Income Tax
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment year.
October 5, 2026   Case Laws Income Tax
Limitation for Section 153C notices is measured from the assessment year in which satisfaction is recorded, excluding stale assessment years.
October 5, 2026   Case Laws Income Tax
Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.
October 5, 2026   Case Laws Income Tax
Revised Form-3 payment deadlines cannot require impossible compliance, preserving settlement closure after prompt payment under Vivad se Vishwas.
October 5, 2026   Case Laws Income Tax
Extended-period reassessment and digital evidence require statutory nexus and independent corroboration before tax additions can stand.
October 5, 2026   Case Laws Income Tax
TNMM aggregation of royalty with manufacturing precludes separate benchmarking, while non-comparable diversified service providers require exclusion.
October 5, 2026   Case Laws Income Tax
Penalty for inaccurate particulars requires more than a Section 43B addition or a disclosed foreign-dividend reporting mismatch.
October 5, 2026   Case Laws Income Tax
Net profit estimation in vegetable commission business requires expense analysis, leading to recomputation of taxable business income.
October 5, 2026   Case Laws Income Tax
Recording satisfaction in assessment proceedings is essential before cash-receipt penalties can be initiated; absent satisfaction, penalty fails.
October 5, 2026   Case Laws Income Tax
Search-related reassessment procedure displaces ordinary scrutiny assessment and invalidates regular assessments made after a search operation.
October 5, 2026   Case Laws Income Tax
Section 50C excludes unregistered contractual rights to seek land conveyance, preventing deemed-value recomputation of long-term capital gains.

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Income Tax

Rectification of mistake u/s 154 - it can be safely concluded...

Rectification of loss set-off with shareholding change u/s 154 is debatable, not a mistake on record.

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Income Tax December 20, 2022 Case Laws AT
Rectification of mistake u/s 154 - it can be safely concluded that set-off of losses when there is a change in shareholding is not a mistake apparent from record, and is debatable issue in the facts and circumstances discussed supra and it is not a case rectification - AT
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