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    September 23, 2026   Case Laws GST
    Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
    September 23, 2026   Case Laws GST
    Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
    September 23, 2026   Case Laws GST
    NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
    September 23, 2026   Case Laws GST
    Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
    September 23, 2026   Case Laws Income Tax
    Genuine hardship permits condonation of delayed Form 10B where bona fide compliance misunderstanding would otherwise defeat charitable exemption.
    September 23, 2026   Case Laws Income Tax
    Natural justice breaches in import-data additions justified staying recovery while appeal remained pending despite deposit guidance.
    September 23, 2026   Case Laws Income Tax
    Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
    September 23, 2026   Case Laws Income Tax
    Adequate Hearing in Faceless Assessments Requires the prescribed response period and meaningful personal-hearing opportunity before assessment.
    September 23, 2026   Case Laws Income Tax
    Substantial questions of law do not arise where income-tax appeals merely seek reassessment of concurrent factual findings.
    September 23, 2026   Case Laws Income Tax
    Limitation for reassessments runs from the rectification order when it directs de novo assessment, preserving timely reassessment proceedings.
    September 23, 2026   Case Laws Income Tax
    Timely return requirement for co-operative deduction supports revision where reassessment ignored eligibility linked to cash-deposit income.
    September 23, 2026   Case Laws Income Tax
    Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
    September 23, 2026   Case Laws Income Tax
    Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
    September 23, 2026   Case Laws Income Tax
    Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing ...
    September 23, 2026   Case Laws Income Tax
    Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing sc...
    September 23, 2026   Case Laws Income Tax
    Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
    September 23, 2026   Case Laws Income Tax
    Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
    September 23, 2026   Case Laws Income Tax
    Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
    September 23, 2026   Case Laws Income Tax
    Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
    September 23, 2026   Case Laws Income Tax
    Documentary substantiation determined tuition and rent claims, while unrefuted seized electronic loan entries supported unexplained-investment additio...
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September 23, 2026   Case Laws GST
Printing on customer-owned inputs qualifies under Heading 9988, while printer-supplied religious book printing attracts residual-rate GST.
September 23, 2026   Case Laws GST
Project management services for government infrastructure remain taxable, and invoices must identify the administrative department as recipient.
September 23, 2026   Case Laws GST
NSQF-aligned vocational training qualifies for GST exemption when supplied by appropriately accredited bodies under approved qualification packages.
September 23, 2026   Case Laws GST
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.
September 23, 2026   Case Laws Income Tax
Genuine hardship permits condonation of delayed Form 10B where bona fide compliance misunderstanding would otherwise defeat charitable exemption.
September 23, 2026   Case Laws Income Tax
Natural justice breaches in import-data additions justified staying recovery while appeal remained pending despite deposit guidance.
September 23, 2026   Case Laws Income Tax
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking consideration.
September 23, 2026   Case Laws Income Tax
Adequate Hearing in Faceless Assessments Requires the prescribed response period and meaningful personal-hearing opportunity before assessment.
September 23, 2026   Case Laws Income Tax
Substantial questions of law do not arise where income-tax appeals merely seek reassessment of concurrent factual findings.
September 23, 2026   Case Laws Income Tax
Limitation for reassessments runs from the rectification order when it directs de novo assessment, preserving timely reassessment proceedings.
September 23, 2026   Case Laws Income Tax
Timely return requirement for co-operative deduction supports revision where reassessment ignored eligibility linked to cash-deposit income.
September 23, 2026   Case Laws Income Tax
Cloud software subscription access is not royalty where no copyright or process rights transfer to subscribers.
September 23, 2026   Case Laws Income Tax
Bona fide disclosure and reasonable cause can prevent penalties for under-reported income and delayed tax-audit reporting.
September 23, 2026   Case Laws Income Tax
Independent assessment discretion: unauthorised superior-officer consultation can invalidate regular scrutiny assessments by displacing the Assessing Officer's own judgment.
September 23, 2026   Case Laws Income Tax
Concessional corporate tax option requires full statutory compliance, while disputed additional-depreciation disallowance exceeds return-processing scope.
September 23, 2026   Case Laws Income Tax
Foreign-exchange gains on ECB liabilities for indigenous assets fall under section 43AA, not section 43A, for tax computation.
September 23, 2026   Case Laws Income Tax
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie link.
September 23, 2026   Case Laws Income Tax
Tax-inclusive service valuation triggers section 43B disallowance for unpaid GST, while delayed TDS interest remains non-deductible.
September 23, 2026   Case Laws Income Tax
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial additions.
September 23, 2026   Case Laws Income Tax
Documentary substantiation determined tuition and rent claims, while unrefuted seized electronic loan entries supported unexplained-investment addition.

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Income Tax

Deduction u/s 10(10AA) - leave encashment on retirement - Since...

Government Employee Retirement: Full Tax Exemption on Earned Leave Encashment at Malviya National Institute per Section 10(10AA).

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Income Tax March 7, 2023 Case Laws AT
Deduction u/s 10(10AA) - leave encashment on retirement - Since as per the documents, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Institution, therefore, the assessee being an employee of Malviya National Institute of Technology, Jaipur (Raj) is entitled for full exemption of earned leave encashment on retirement. - AT
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