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    July 15, 2026   Case Laws IBC
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    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
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    July 14, 2026   Case Laws Income Tax
    Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
    July 14, 2026   Case Laws Income Tax
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July 15, 2026   Case Laws IBC
Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
July 15, 2026   Case Laws Money Laundering
Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
July 15, 2026   Case Laws Service Tax
Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
July 15, 2026   Case Laws Indian Laws
Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
July 15, 2026   Case Laws VAT / Sales Tax
Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
July 14, 2026   Case Laws GST
GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
July 14, 2026   Case Laws GST
Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
July 14, 2026   Case Laws GST
Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
July 14, 2026   Case Laws GST
Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
July 14, 2026   Case Laws GST
GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
July 14, 2026   Case Laws GST
Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
July 14, 2026   Case Laws Income Tax
Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
July 14, 2026   Case Laws Income Tax
Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.
July 14, 2026   Case Laws Income Tax
Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.
July 14, 2026   Case Laws Income Tax
Binding administrative guidance requires consideration in purchase-tax assessments; unexamined tax determinations cannot stand and require fresh reconsideration.
July 14, 2026   Case Laws Income Tax
Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction claim where the report was timely obtained and later uploaded
July 14, 2026   Case Laws Income Tax
Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.
July 14, 2026   Case Laws Income Tax
Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
July 14, 2026   Case Laws Income Tax
Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.
July 14, 2026   Case Laws Income Tax
Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration defer taxation.

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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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