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    July 28, 2026   Case LawsIncome Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    July 28, 2026   Case LawsIncome Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case LawsIncome Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case LawsIncome Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case LawsIncome Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case LawsIncome Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case LawsIncome Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case LawsIncome Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    July 28, 2026   Case LawsIncome Tax
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
    July 28, 2026   Case LawsIncome Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
    July 28, 2026   Case LawsIncome Tax
    Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
    July 28, 2026   Case LawsIncome Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
    July 28, 2026   Case LawsIncome Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case LawsCustoms
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    July 28, 2026   Case LawsCustoms
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    July 28, 2026   Case LawsIBC
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    July 28, 2026   Case LawsIBC
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    July 28, 2026   Case LawsMoney Laundering
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    July 28, 2026   Case LawsMoney Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case LawsService Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
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    July 28, 2026   Case Laws Income Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
    July 28, 2026   Case Laws Income Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case Laws Income Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case Laws Income Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case Laws Income Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case Laws Income Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case Laws Income Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    July 28, 2026   Case Laws Income Tax
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported adjustments failed.
    July 28, 2026   Case Laws Income Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
    July 28, 2026   Case Laws Income Tax
    Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
    July 28, 2026   Case Laws Income Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual business use.
    July 28, 2026   Case Laws Income Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case Laws Customs
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    July 28, 2026   Case Laws Customs
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    July 28, 2026   Case Laws IBC
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    July 28, 2026   Case Laws IBC
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    July 28, 2026   Case Laws Money Laundering
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    July 28, 2026   Case Laws Money Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case Laws Service Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.

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      Home› Highlights › GST › 2024 › August, 2024 › This
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      GST

      The appellate order u/s 107 of the CGST Act, 2017 in the State...

      Appellate order in Andhra Pradesh under CGST Act must be in Hindi & English. Rules require both languages.

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      GSTAugust 8, 2024Case LawsHC
      The appellate order u/s 107 of the CGST Act, 2017 in the State of Andhra Pradesh must be issued in both Hindi and English. Central Government Rules mandate the use of both languages for official documents. Communications from Central Government to region "C," where Andhra Pradesh is, should be in English. The Commissioner (Appeals) must provide orders in English to the petitioners within three weeks. High Court disposed of the writ petitions with this direction.
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      ActsIncome Tax
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