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October 5, 2026   Case Laws Indian Laws
Cheque validity after bank merger: merger does not invalidate the account, so dishonour proceedings continue despite account-closure claims.
October 5, 2026   Case Laws Money Laundering
PMLA attachments cannot rely on later FIRs absent from original proceedings, requiring fresh action after investigation.
October 3, 2026   Case Laws GST
GST refund withholding under Section 54(11) remains available during anti-evasion proceedings without a separate judicial stay.
October 3, 2026   Case Laws GST
Resolution-plan extinguishment bars unfiled GST dues and permits writ review despite a statutory appellate remedy.
October 3, 2026   Case Laws GST
Section 74 fraud allegations must be particularised; an ITC mismatch alone cannot sustain a notice for wrongful credit.
October 3, 2026   Case Laws GST
Bail in CGST prosecution: completed investigation and documentary evidence supported release subject to safeguards against trial interference.
October 3, 2026   Case Laws GST
Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
October 3, 2026   Case Laws GST
Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
October 3, 2026   Case Laws GST
Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
October 3, 2026   Case Laws GST
Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
October 3, 2026   Case Laws GST
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory penalty.
October 3, 2026   Case Laws GST
Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
October 3, 2026   Case Laws GST
Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective penalties.
October 3, 2026   Case Laws GST
Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
October 3, 2026   Case Laws GST
GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved.
October 3, 2026   Case Laws GST
Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
October 3, 2026   Case Laws Income Tax
Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
October 3, 2026   Case Laws Income Tax
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee.
October 3, 2026   Case Laws Income Tax
Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences materially affect margins.
October 3, 2026   Case Laws Income Tax
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required.

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Home › Highlights › Income Tax › 2024 › January, 2024 › This
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Income Tax

Addition u/s 56(2)(viib) - shares being issued at excessive rate...

Tax Additions Unjustified for Share Premiums Based on Recognized Valuation Methods Without Evidence of Manipulation.

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Income Tax January 29, 2024 Case Laws AT
Addition u/s 56(2)(viib) - shares being issued at excessive rate - When shares are issued at a premium by a subsidiary to its holding company, based on a recognized valuation method like the Discounted Cash Flow, additions under Section 56(2)(viib) are not justified unless there is evidence of unaccounted money or manipulation. - AT
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