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    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
    July 30, 2026   Case Laws GST
    Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
    July 30, 2026   Case Laws GST
    Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
    July 30, 2026   Case Laws GST
    Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case Laws GST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...
    July 30, 2026   Case Laws Income Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case Laws Income Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
    July 30, 2026   Case Laws Income Tax
    Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
    July 30, 2026   Case Laws Income Tax
    TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
    July 30, 2026   Case Laws Income Tax
    Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
    July 30, 2026   Case Laws Income Tax
    Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.
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July 31, 2026   Case Laws Indian Laws
Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
July 30, 2026   Notifications DGFT
Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
July 30, 2026   Circulars SEBI
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
July 30, 2026   Case Laws GST
Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
July 30, 2026   Case Laws GST
Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
July 30, 2026   Case Laws GST
Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
July 30, 2026   Case Laws GST
Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
July 30, 2026   Case Laws GST
Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
July 30, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
July 30, 2026   Case Laws GST
Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
July 30, 2026   Case Laws GST
Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
July 30, 2026   Case Laws Income Tax
Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
July 30, 2026   Case Laws Income Tax
Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
July 30, 2026   Case Laws Income Tax
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.
July 30, 2026   Case Laws Income Tax
Interim judicial directions on LTC/LFC reimbursements prevented employer TDS default treatment and consequential interest liability.
July 30, 2026   Case Laws Income Tax
Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
July 30, 2026   Case Laws Income Tax
TDS credit follows taxable income, preventing a former proprietor from claiming deductions attributable to a successor partnership firm.
July 30, 2026   Case Laws Income Tax
Commercial expediency supports interest deductions where interest-free advances fund a wholly owned subsidiary's genuine group business project.
July 30, 2026   Case Laws Income Tax
Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.
July 30, 2026   Case Laws Income Tax
Dealing-error and squared-off derivative losses qualify as allowable business losses when supported by contemporaneous transaction records.

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GST

Penalty proceedings u/s 129(3) of UPGST Act - search and seizure...

Penalty Proceedings Quashed Due to Lack of Jurisdiction in UPGST Act Search and Seizure Case.

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GST March 18, 2024 Case Laws HC
Penalty proceedings u/s 129(3) of UPGST Act - search and seizure is carried out at the godown - The High court, referring to a previous judgment, concluded that the penalty proceedings were initiated without proper jurisdiction and thus quashed the impugned orders.
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Acts Income Tax
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