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    August 25, 2026   Case Laws GST
    Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
    August 25, 2026   Case Laws GST
    Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
    August 25, 2026   Case Laws GST
    Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
    August 25, 2026   Case Laws GST
    Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
    August 25, 2026   Case Laws GST
    Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.
    August 25, 2026   Case Laws GST
    E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
    August 25, 2026   Case Laws GST
    Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
    August 25, 2026   Case Laws Income Tax
    Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
    August 25, 2026   Case Laws Income Tax
    Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
    August 25, 2026   Case Laws Income Tax
    Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
    August 25, 2026   Case Laws Income Tax
    Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
    August 25, 2026   Case Laws Income Tax
    Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
    August 25, 2026   Case Laws Income Tax
    Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
    August 25, 2026   Case Laws Income Tax
    Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
    August 25, 2026   Case Laws Income Tax
    Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
    August 25, 2026   Case Laws Income Tax
    Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
    August 25, 2026   Case Laws Income Tax
    Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
    August 25, 2026   Case Laws Income Tax
    NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
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August 25, 2026   Case Laws GST
Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
August 25, 2026   Case Laws GST
Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
August 25, 2026   Case Laws GST
Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.
August 25, 2026   Case Laws GST
E-way bill delay without evidence of tax evasion remains a procedural lapse, requiring penalty to be set aside.
August 25, 2026   Case Laws GST
Psyllium seed classification treats dried Isabgol as taxable rather than exempt fresh or chilled plant material
August 25, 2026   Case Laws Income Tax
Post-assessment TDS refunds cannot depend on Form 26B and require a valid adjustment order before withholding.
August 25, 2026   Case Laws Income Tax
Actuarial deficit funding and absent statutory due dates supported deductions for approved employee benefit fund contributions.
August 25, 2026   Case Laws Income Tax
Notional partner interest and remuneration cannot justify reassessment without evidence of actual receipt or mandatory entitlement.
August 25, 2026   Case Laws Income Tax
Interest on delayed refunds requires computation after appellate effect, while short TDS credit must be verified with consequential interest.
August 25, 2026   Case Laws Income Tax
Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently breached.
August 25, 2026   Case Laws Income Tax
Deposit income deductions for co-operative societies require fresh review of funding costs and proportionate administrative expenditure claims.
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.

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Income Tax

TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was...

Tribunal Supports Assessee on TDS Disallowance; Rejects Excess Dividend Distribution Tax Refund Claim.

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Income Tax March 14, 2024 Case Laws AT
TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in favor of the assessee regarding the disallowance under section 40(a)(ia) of the Act, finding that tax had indeed been deducted at source on rental expenditure. However, the claim for a refund of excess DDT was dismissed based on legal precedent.
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Acts Income Tax
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