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September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
September 21, 2026   Case Laws Income Tax
Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
September 21, 2026   Case Laws Income Tax
Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
September 21, 2026   Case Laws Benami Property
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without concealment.
September 21, 2026   Case Laws Customs
Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
September 21, 2026   Case Laws Customs
Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscellaneous chemical products.
September 21, 2026   Case Laws Companies Law
Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
September 21, 2026   Case Laws IBC
Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
September 21, 2026   Case Laws Indian Laws
Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
September 19, 2026   Notifications Income Tax
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacement application forms.
September 19, 2026   Circulars Customs
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not selected.
September 19, 2026   Circulars Customs
Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
September 19, 2026   Case Laws GST
Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
September 19, 2026   Case Laws GST
Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.
September 19, 2026   Case Laws GST
Statutory appellate remedy channels parallel GST proceedings and jurisdiction objections from writ review to factual appellate examination.
September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
September 19, 2026   Case Laws GST
GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
September 19, 2026   Case Laws GST
GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
September 19, 2026   Case Laws GST
Special GST law bars general criminal prosecution where alleged tax defaults are already addressed under the CGST framework.
September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.

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Prosecution proceedings for TDS default - allegation that...

Firm Avoids Prosecution After Depositing TDS and Interest for 2015-16; Penalty Waived u/s 276(B) of IT Act.

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Income Tax September 2, 2023 Case Laws HC
Prosecution proceedings for TDS default - allegation that petitioner’s firm had deducted TDS for the financial year 2015-16, Assessment year 2016-17 but failed to deposit the same with the department - on deposit of TDS with interest, penalty was waived - there was no occasion to proceed against the petitioner under section 276(B) of the Income Tax Act. - HC
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