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    August 13, 2026   Case Laws IBC
    Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
    August 13, 2026   Case Laws FEMA
    Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.
    August 13, 2026   Case Laws Money Laundering
    Money-laundering proceedings can survive compromise quashing, while PMLA bail fails where twin conditions and flight-risk concerns remain unmet.
    August 13, 2026   Case Laws Money Laundering
    Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.
    August 13, 2026   Case Laws Service Tax
    Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.
    August 13, 2026   Case Laws Service Tax
    Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
    August 13, 2026   Case Laws Service Tax
    Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
    August 13, 2026   Case Laws Service Tax
    Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
    August 13, 2026   Case Laws Service Tax
    CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
    August 13, 2026   Case Laws Indian Laws
    Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
    August 12, 2026   Notifications Customs
    Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
    August 12, 2026   Circulars SEBI
    Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines wit...
    August 12, 2026   Circulars DGFT
    Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
    August 12, 2026   Case Laws GST
    GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
    August 12, 2026   Case Laws GST
    Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
    August 12, 2026   Case Laws GST
    Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
    August 12, 2026   Case Laws GST
    Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
    August 12, 2026   Case Laws GST
    GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
    August 12, 2026   Case Laws GST
    Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
    August 12, 2026   Case Laws GST
    Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
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August 13, 2026   Case Laws IBC
Pro rata resolution-plan distribution by admitted claims prevails over individual security interests for dissenting secured financial creditors.
August 13, 2026   Case Laws FEMA
Prima facie FEMA contravention can support equivalent-value property seizure despite overseas accounts and an income-tax settlement.
August 13, 2026   Case Laws Money Laundering
Money-laundering proceedings can survive compromise quashing, while PMLA bail fails where twin conditions and flight-risk concerns remain unmet.
August 13, 2026   Case Laws Money Laundering
Property of equivalent value remains vulnerable to freezing when direct proceeds of crime are unavailable and sources remain unexplained.
August 13, 2026   Case Laws Service Tax
Goods Transport Agency classification accepts bills as consignment notes, while unverified Form 26AS demands and extended limitation fail.
August 13, 2026   Case Laws Service Tax
Copyright exclusion from intellectual property right service prevents pre-2008 taxation of software licence royalties and defeats extended limitation.
August 13, 2026   Case Laws Service Tax
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within normal limitation.
August 13, 2026   Case Laws Service Tax
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine membership attributes.
August 13, 2026   Case Laws Service Tax
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolution.
August 13, 2026   Case Laws Indian Laws
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility averments.
August 12, 2026   Notifications Customs
Customs tariff values for edible oils, brass scrap, areca nuts, gold and silver take effect from 11 August 2026.
August 12, 2026   Circulars SEBI
Municipal debt securities rules revise private-placement face values, pooled-finance escrow safeguards, and financial-results disclosure timelines with immediate effect.
August 12, 2026   Circulars DGFT
Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
August 12, 2026   Case Laws GST
GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
August 12, 2026   Case Laws GST
Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
August 12, 2026   Case Laws GST
Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
August 12, 2026   Case Laws GST
Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
August 12, 2026   Case Laws GST
GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
August 12, 2026   Case Laws GST
Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
August 12, 2026   Case Laws GST
Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.

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Income Tax

Addition of cash deposit made during demonetization period u/s...

Cash Deposits During Demonetization Need Independent Inquiry by AO u/s 68 of Income Tax Act.

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Income Tax September 9, 2023 Case Laws AT
Addition of cash deposit made during demonetization period u/s 68 - Mere statistics of preparation of number of bills, transactions cannot be used to invoke the provisions of section 68 of the income tax act when no independent enquiry by the AO is made. The necessary ingredient of section 68 of the act such as nature and source of the credit is explained by assessee. - AT
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Acts Income Tax
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