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    September 11, 2026   Case Laws GST
    GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
    September 11, 2026   Case Laws GST
    Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
    September 11, 2026   Case Laws GST
    Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
    September 11, 2026   Case Laws GST
    GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
    September 11, 2026   Case Laws GST
    Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
    September 11, 2026   Case Laws GST
    Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
    September 11, 2026   Case Laws GST
    Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
    September 11, 2026   Case Laws GST
    Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
    September 11, 2026   Case Laws GST
    Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
    September 11, 2026   Case Laws GST
    E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
    September 11, 2026   Case Laws Income Tax
    Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
    September 11, 2026   Case Laws Income Tax
    Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
    September 11, 2026   Case Laws Income Tax
    Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
    September 11, 2026   Case Laws Income Tax
    Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
    September 11, 2026   Case Laws Income Tax
    Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
    September 11, 2026   Case Laws Income Tax
    Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
    September 11, 2026   Case Laws Income Tax
    Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
    September 11, 2026   Case Laws Income Tax
    Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation au...
    September 11, 2026   Case Laws Income Tax
    Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
    September 11, 2026   Case Laws Income Tax
    Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.
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September 11, 2026   Case Laws GST
GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
September 11, 2026   Case Laws GST
Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
September 11, 2026   Case Laws GST
Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
September 11, 2026   Case Laws GST
GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
September 11, 2026   Case Laws GST
Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
September 11, 2026   Case Laws GST
Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
September 11, 2026   Case Laws GST
Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
September 11, 2026   Case Laws GST
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte proceedings.
September 11, 2026   Case Laws GST
Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
September 11, 2026   Case Laws GST
E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
September 11, 2026   Case Laws Income Tax
Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
September 11, 2026   Case Laws Income Tax
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedings' foundation.
September 11, 2026   Case Laws Income Tax
Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
September 11, 2026   Case Laws Income Tax
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain excluded from benchmarking.
September 11, 2026   Case Laws Income Tax
Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
September 11, 2026   Case Laws Income Tax
Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
September 11, 2026   Case Laws Income Tax
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determination.
September 11, 2026   Case Laws Income Tax
Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation authority.
September 11, 2026   Case Laws Income Tax
Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
September 11, 2026   Case Laws Income Tax
Non-monetary business benefits from below-value land acquisitions are taxable, while deductions remain limited to actual cost.

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Home › Highlights › Income Tax › 2023 › September, 2023 › This
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Income Tax

Revision u/s 264 - Exclusion of income declared under Income...

High Court Rules Commissioner Should Exclude Income Declared Under Income Declaration Scheme 2016 from Taxable Income.

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Income Tax September 5, 2023 Case Laws HC
Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with interest, amount of undisclosed income cannot be included in the income of the declarant/petitioner. Therefore, in our view, Commissioner should have exercised his power u/s 264 of the Act and decide the matter on merits. - HC
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