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    August 20, 2026   Case Laws IBC
    Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
    August 20, 2026   Case Laws IBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
    August 20, 2026   Case Laws Service Tax
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws GST
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    August 19, 2026   Case Laws Income Tax
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    August 19, 2026   Case Laws Income Tax
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    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 I...
    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.
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August 20, 2026   Case Laws IBC
Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
August 20, 2026   Case Laws IBC
Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
August 20, 2026   Case Laws Service Tax
Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
August 20, 2026   Case Laws Indian Laws
Personal insolvency moratorium does not halt directors' cheque-dishonour trials where liability arises vicariously from the company's debt.
August 20, 2026   Case Laws Indian Laws
Inherent quashing powers cannot replace trial where cheque dishonour defences require evidence and statutory debt presumptions remain contested.
August 19, 2026   Notifications DGFT
Clear float glass imports become restricted, while qualifying higher-value imports and specified export-linked users remain exempt.
August 19, 2026   Circulars SEBI
Mutual fund registration applications move to consolidated Form A while retaining staged sponsor and AMC compliance requirements.
August 19, 2026   Case Laws GST
Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
August 19, 2026   Case Laws GST
Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
August 19, 2026   Case Laws GST
Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
August 19, 2026   Case Laws GST
Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
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.

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GST

Refund of unutilised Input Tax Credit - Annexure B was not...

Petitioner seeks refund of unutilised Input Tax Credit after correcting error in Annexure B submission. Authorities must process claim.

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GST February 8, 2023 Case Laws HC
Refund of unutilised Input Tax Credit - Annexure B was not complete in all respect - it was essential for the concerned authorities to examine the information as submitted by the petitioner and process its claim for refund in accordance with law. Clearly, the petitioner cannot be penalised for the inadvertent error in submitting an erroneous information against Column No. 7 of its form, which has since been rectified. - HC
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Acts Income Tax
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