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    August 28, 2026   Case Laws GST
    E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
    August 28, 2026   Case Laws GST
    E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
    August 28, 2026   Case Laws GST
    Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
    August 28, 2026   Case Laws GST
    Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
    August 28, 2026   Case Laws Income Tax
    Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
    August 28, 2026   Case Laws Income Tax
    Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
    August 28, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
    August 28, 2026   Case Laws Income Tax
    Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.
    August 28, 2026   Case Laws Income Tax
    TDS credit cannot be denied when deductor fails to deposit tax, while an unserved demand remains unenforceable.
    August 28, 2026   Case Laws Income Tax
    Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
    August 28, 2026   Case Laws Income Tax
    Draft assessment procedure for non-residents is mandatory; bypassing it renders a final assessment void on the stated facts.
    August 28, 2026   Case Laws Income Tax
    Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
    August 28, 2026   Case Laws Income Tax
    Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
    August 28, 2026   Case Laws Income Tax
    Cash sale consideration and reasonable cause supported deletion of penalty where receipts were disclosed and co-owners received comparable treatment.
    August 28, 2026   Case Laws Income Tax
    Interest on borrowings for assets held for sale remains revenue expenditure, outside the put-to-use proviso.
    August 28, 2026   Case Laws Income Tax
    Section 14A limits interest disallowance where own funds exceed investments and caps administrative disallowance at exempt income.
    August 28, 2026   Case Laws Income Tax
    Actuarial sick-leave provisions qualify as accrued business liabilities despite non-encashability, avoiding leave-encashment payment restrictions for ...
    August 28, 2026   Case Laws Income Tax
    Specific misreporting charges are required; vague notices and invalid search assessments cannot support income-reporting penalties.
    August 28, 2026   Case Laws Income Tax
    Patent licence valuation: competing expert reports led to a non-precedential lump-sum valuation and consequential tax computation.
    August 28, 2026   Case Laws Income Tax
    TDS credit through rectification remains available when Form 26AS supports the deduction and related income is taxed.
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August 28, 2026   Case Laws GST
E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
August 28, 2026   Case Laws GST
E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
August 28, 2026   Case Laws GST
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
August 28, 2026   Case Laws GST
Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
August 28, 2026   Case Laws Income Tax
Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
August 28, 2026   Case Laws Income Tax
Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
August 28, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.
August 28, 2026   Case Laws Income Tax
Post-assessment TDS refunds require no Form 26B and cannot be withheld without a statutory adjustment order.
August 28, 2026   Case Laws Income Tax
TDS credit cannot be denied when deductor fails to deposit tax, while an unserved demand remains unenforceable.
August 28, 2026   Case Laws Income Tax
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination before orders.
August 28, 2026   Case Laws Income Tax
Draft assessment procedure for non-residents is mandatory; bypassing it renders a final assessment void on the stated facts.
August 28, 2026   Case Laws Income Tax
Unsecured Loan Evidence Shifts Revenue Burden, While Late Employees' PF/ESI Deposits Remain Non-Deductible for Tax Purposes
August 28, 2026   Case Laws Income Tax
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessments.
August 28, 2026   Case Laws Income Tax
Cash sale consideration and reasonable cause supported deletion of penalty where receipts were disclosed and co-owners received comparable treatment.
August 28, 2026   Case Laws Income Tax
Interest on borrowings for assets held for sale remains revenue expenditure, outside the put-to-use proviso.
August 28, 2026   Case Laws Income Tax
Section 14A limits interest disallowance where own funds exceed investments and caps administrative disallowance at exempt income.
August 28, 2026   Case Laws Income Tax
Actuarial sick-leave provisions qualify as accrued business liabilities despite non-encashability, avoiding leave-encashment payment restrictions for deductions.
August 28, 2026   Case Laws Income Tax
Specific misreporting charges are required; vague notices and invalid search assessments cannot support income-reporting penalties.
August 28, 2026   Case Laws Income Tax
Patent licence valuation: competing expert reports led to a non-precedential lump-sum valuation and consequential tax computation.
August 28, 2026   Case Laws Income Tax
TDS credit through rectification remains available when Form 26AS supports the deduction and related income is taxed.

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Indian Laws

The HC dismissed the appeal regarding loan assignment to...

Bank loan assignment valid despite no prior notice as law requires only intimation to borrowers

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Indian Laws July 3, 2025 Case Laws HC
The HC dismissed the appeal regarding loan assignment to respondent No.7 without prior notice to appellants. The court held that assignment dated 27.12.2022 was valid as law requires only intimation, not prior notice, which was provided. Appellants' account was classified as SMA on 14.11.2022 for amounts overdue 1-30 days, constituting default under RBI circulars governing 2019-2023 assignments. The court determined that RBI circular operation itself serves as constructive notice to borrowers regarding timely payment obligations to avoid SMA classification. Under master circular dated 24.09.2021 updated 05.12.2022, lenders may transfer stressed loans including NPAs or SMAs. The assignment complied with regulatory framework as the account qualified as stressed asset eligible for transfer to asset reconstruction company.
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Acts Income Tax
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