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    September 25, 2026   Case Laws Customs
    Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
    September 25, 2026   Case Laws Customs
    Minimum Import Price restrictions do not govern bonded warehoused goods solely intended for re-export, preserving declared customs value.
    September 25, 2026   Case Laws Customs
    Vegetable extract classification keeps bulk Pine Bark and Grape Seed Extracts under Heading 1302, not food preparations.
    September 25, 2026   Case Laws IBC
    Pending arbitration does not bar wilful-defaulter proceedings over alleged unauthorised disposal of secured assets before committee review.
    September 25, 2026   Case Laws Central Excise
    Ready-to-assemble greenhouse classification favours the specific tariff entry, while limitation extensions cannot revive expired excise demands.
    September 24, 2026   Notes Customs
    Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
    September 24, 2026   Notes IBC
    Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
    September 24, 2026   Notes GST
    GST registration cancellation for return default requires a hearing, while full compliance can prevent or conditionally reverse cancellation.
    September 24, 2026   Notes Income Tax
    Article 8 treaty protection excludes third-party ground handling and engineering income lacking a direct link to international carriage.
    September 24, 2026   Notes Income Tax
    Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.
    September 24, 2026   Notifications Companies Law
    NCLAT member tenure extension preserves existing service terms, ending after five years or at the statutory age limit.
    September 24, 2026   Notifications Labour laws
    Employees' State Insurance coverage expands across Madhya Pradesh districts, triggering contribution liability and corresponding employee benefit enti...
    September 24, 2026   Notifications IBC
    Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
    September 24, 2026   Notifications Customs
    Anti-dumping duty on Chinese decor paper remains effective, subject to earlier revocation, supersession, or amendment.
    September 24, 2026   Case Laws GST
    Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
    September 24, 2026   Case Laws GST
    Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
    September 24, 2026   Case Laws GST
    Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
    September 24, 2026   Case Laws GST
    Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
    September 24, 2026   Case Laws GST
    GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
    September 24, 2026   Case Laws GST
    Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.
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September 25, 2026   Case Laws Customs
Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
September 25, 2026   Case Laws Customs
Minimum Import Price restrictions do not govern bonded warehoused goods solely intended for re-export, preserving declared customs value.
September 25, 2026   Case Laws Customs
Vegetable extract classification keeps bulk Pine Bark and Grape Seed Extracts under Heading 1302, not food preparations.
September 25, 2026   Case Laws IBC
Pending arbitration does not bar wilful-defaulter proceedings over alleged unauthorised disposal of secured assets before committee review.
September 25, 2026   Case Laws Central Excise
Ready-to-assemble greenhouse classification favours the specific tariff entry, while limitation extensions cannot revive expired excise demands.
September 24, 2026   Notes Customs
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensatory interest.
September 24, 2026   Notes IBC
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves them.
September 24, 2026   Notes GST
GST registration cancellation for return default requires a hearing, while full compliance can prevent or conditionally reverse cancellation.
September 24, 2026   Notes Income Tax
Article 8 treaty protection excludes third-party ground handling and engineering income lacking a direct link to international carriage.
September 24, 2026   Notes Income Tax
Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.
September 24, 2026   Notifications Companies Law
NCLAT member tenure extension preserves existing service terms, ending after five years or at the statutory age limit.
September 24, 2026   Notifications Labour laws
Employees' State Insurance coverage expands across Madhya Pradesh districts, triggering contribution liability and corresponding employee benefit entitlement.
September 24, 2026   Notifications IBC
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescribed time.
September 24, 2026   Notifications Customs
Anti-dumping duty on Chinese decor paper remains effective, subject to earlier revocation, supersession, or amendment.
September 24, 2026   Case Laws GST
Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
September 24, 2026   Case Laws GST
Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
September 24, 2026   Case Laws GST
Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
September 24, 2026   Case Laws GST
Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
September 24, 2026   Case Laws GST
GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
September 24, 2026   Case Laws GST
Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.

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