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    October 22, 2026   Case Laws GST
    GST proceedings against deceased sole proprietors lack jurisdiction where authorities knew of death and legal heir, requiring fresh lawful action.
    October 22, 2026   Case Laws GST
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    October 22, 2026   Case Laws Income Tax
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    October 22, 2026   Case Laws Income Tax
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    October 22, 2026   Case Laws Income Tax
    Reassessment based solely on seized material fails without a satisfaction note and independently obtained material.
    October 22, 2026   Case Laws Income Tax
    Export incentives in gherkin exports qualify as operating income for arm's-length pricing, while comparable exporters require fresh review.
    October 22, 2026   Case Laws Income Tax
    Functional comparability under Rule 10B excludes diversified telecom engineering businesses from software development service benchmarking.
    October 22, 2026   Case Laws Income Tax
    Disclosure of reassessment material and allegations is required before Section 148A proceedings can validly lead to reassessment.
    October 22, 2026   Case Laws Income Tax
    Reassessment orders require examination of taxpayer explanations and supporting records before notices can validly issue.
    October 22, 2026   Case Laws Income Tax
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    October 22, 2026   Case Laws Income Tax
    MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
    October 22, 2026   Case Laws Income Tax
    Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
    October 22, 2026   Case Laws Income Tax
    Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
    October 22, 2026   Case Laws Income Tax
    Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.
    October 22, 2026   Case Laws Income Tax
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    October 22, 2026   Case Laws Income Tax
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    Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.
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October 22, 2026   Case Laws GST
GST proceedings against deceased sole proprietors lack jurisdiction where authorities knew of death and legal heir, requiring fresh lawful action.
October 22, 2026   Case Laws GST
Prospective omission of Rule 96(10) preserved IGST refund processing where no saving clause retained the export restriction.
October 22, 2026   Case Laws GST
Input tax credit reconciliation enables fresh GST adjudication after non-participation, subject to timely evidence and conditional tax deposit.
October 22, 2026   Case Laws GST
E-Way Bill Reuse Requires Cogent Evidence of Prior Transport Before Penalty Can Be Sustained Under GST
October 22, 2026   Case Laws GST
Merger-related input tax credit transfers raise statutory eligibility questions requiring scrutiny of prescribed transfer procedures.
October 22, 2026   Case Laws Income Tax
Assessee-Specific Material Determines Whether Reassessment May Proceed on Alleged Sham Mutual-Fund Transactions and Claimed Capital Losses
October 22, 2026   Case Laws Income Tax
Reassessment limitation safeguards preserve pre-amendment time bars, preventing post-search reliance on an extended ten-year period.
October 22, 2026   Case Laws Income Tax
Reassessment based solely on seized material fails without a satisfaction note and independently obtained material.
October 22, 2026   Case Laws Income Tax
Export incentives in gherkin exports qualify as operating income for arm's-length pricing, while comparable exporters require fresh review.
October 22, 2026   Case Laws Income Tax
Functional comparability under Rule 10B excludes diversified telecom engineering businesses from software development service benchmarking.
October 22, 2026   Case Laws Income Tax
Disclosure of reassessment material and allegations is required before Section 148A proceedings can validly lead to reassessment.
October 22, 2026   Case Laws Income Tax
Reassessment orders require examination of taxpayer explanations and supporting records before notices can validly issue.
October 22, 2026   Case Laws Income Tax
Bank-account withholding requires demonstrated statutory authority; income-tax proceedings alone cannot justify freezing accounts, which must be restored.
October 22, 2026   Case Laws Income Tax
MLI inapplicability requires India-UK treaty-based PE analysis and functional profit attribution, with issues remanded for fresh review.
October 22, 2026   Case Laws Income Tax
Under-reporting penalty fails where reassessment accepts originally returned income without additions or disallowances and no income variation arises.
October 22, 2026   Case Laws Income Tax
Audited books cannot support conjectural business-expense disallowance, while cash-payment claims require verification of Rule 6DD exceptions.
October 22, 2026   Case Laws Income Tax
Book profit for partners' remuneration includes FDR and KVP interest recorded in the firm's profit and loss account.
October 22, 2026   Case Laws Income Tax
Educational registration renewal cannot be refused solely for fees and incidental surplus where charitable objects are genuinely pursued.
October 22, 2026   Case Laws Income Tax
Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contributions.
October 22, 2026   Case Laws Income Tax
Presumptive taxation under section 44AD prevents unexplained expenditure addition where declared turnover and income remain accepted.

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Income Tax

Validity of assessment against non existent company -...

Tax Assessment Invalid: Order Against Non-Existent Company Post-Amalgamation Has No Legal Standing.

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Income Tax July 28, 2023 Case Laws HC
Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch as, on the date of passing of the assessment order, the respondent company was not in existence, and as such no any liability can be fastened on a non-existent entity. - HC
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