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    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case Laws GST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
    July 18, 2026   Case Laws GST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
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    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
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    July 18, 2026   Case Laws Income Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...
    July 18, 2026   Case Laws Income Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...
    July 18, 2026   Case Laws Income Tax
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case Laws Income Tax
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    July 18, 2026   Case Laws Income Tax
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    July 18, 2026   Case Laws Income Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case Laws Income Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
    July 18, 2026   Case Laws Income Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case Laws Income Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    July 18, 2026   Case Laws Income Tax
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
    July 18, 2026   Case Laws Income Tax
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
    July 18, 2026   Case Laws Income Tax
    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    July 18, 2026   Case Laws Income Tax
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
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July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
July 18, 2026   Case Laws GST
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
July 18, 2026   Case Laws GST
Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
July 18, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
July 18, 2026   Case Laws GST
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
July 18, 2026   Case Laws Income Tax
Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
July 18, 2026   Case Laws Income Tax
Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
July 18, 2026   Case Laws Income Tax
Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
July 18, 2026   Case Laws Income Tax
Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
July 18, 2026   Case Laws Income Tax
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
July 18, 2026   Case Laws Income Tax
Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
July 18, 2026   Case Laws Income Tax
Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
July 18, 2026   Case Laws Income Tax
Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
July 18, 2026   Case Laws Income Tax
Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
July 18, 2026   Case Laws Income Tax
Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
July 18, 2026   Case Laws Income Tax
Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.

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Income Tax

Revision u/s 263 - Belated filing of return for claiming...

Tax Deduction Denied for Late Filing Due to Missing Balance Sheet for Power Unit u/r 18BBB.

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Income Tax November 8, 2023 Case Laws AT
Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility of deduction u/s 80IA as prescribed in Rule 18BBB - The specific requirement of the Section for allowing the deduction was not touched by the Ld. AO, this makes the order of Ld. AO erroneous, which was without proper enquiries and examination of the records. - AT
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