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    December 24, 2025   Case Laws GST
    Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks
    December 24, 2025   Case Laws GST
    GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted
    December 24, 2025   Case Laws GST
    GST detention penalty over suspect e-way bills and documents; writ challenge refused, taxpayer sent to Section 107 appeal
    December 24, 2025   Case Laws GST
    GST demand confirmation dispute: denied Section 75(4) personal hearing and demand beyond notice u/s 75(7), order quashed.
    December 24, 2025   Case Laws GST
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    December 24, 2025   Case Laws GST
    Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary
    December 24, 2025   Case Laws GST
    SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless
    December 24, 2025   Case Laws GST
    Statutory tax appeals dismissed for delay despite same-day reply and hearing dates; orders set aside, appeals restored on deposit
    December 24, 2025   Case Laws GST
    Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.
    December 24, 2025   Case Laws Income Tax
    Transfer pricing addition after DRP directions: AO misses s.144C(13) deadline, proceedings time-barred and adjustment ignored for AY 2012-13
    December 24, 2025   Case Laws Income Tax
    Plant machinery repairs and effluent treatment part replacements, plus share-related professional fees treated as revenue; disallowances deleted
    December 24, 2025   Case Laws Income Tax
    Share-sale gains and employee salary recovery taxability, plus alleged US property investment-additions deleted, capital loss/gain computation upheld
    December 24, 2025   Case Laws Income Tax
    Satellite transmission service fees paid from India-whether taxable as "royalty" under Article 12 despite s. 9(1)(vi) changes; held not royalty.
    December 24, 2025   Case Laws Income Tax
    Small hydro power project subsidy under state scheme treated as incentive, not asset-linked; full depreciation allowed.
    December 24, 2025   Case Laws Income Tax
    Reconciling search income disclosure vs returned income u/s153C for real estate receipts and expense discrepancies; addition deleted.
    December 24, 2025   Case Laws Income Tax
    Directors' cash deposits routed for share purchase questioned as unexplained funds; s.68 addition deleted, s.69A considered applicable.
    December 24, 2025   Case Laws Income Tax
    Capital loss set-off order and ADR/GDR dividend TDS credit despite Form 26AS mismatch; taxpayer succeeds
    December 24, 2025   Case Laws Income Tax
    Transfer pricing comparables' operating margin adjustments and forex loss claims: non-speaking 144C directions remanded; TDS verification ordered
    December 24, 2025   Case Laws Customs
    Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
    December 24, 2025   Case Laws IBC
    Operational creditor's Section 9 insolvency claim for salary dues blocked by pre-existing dispute and Section 10A period bar
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December 24, 2025   Case Laws GST
Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks
December 24, 2025   Case Laws GST
GST registration restoration after missed show-cause reply: s.161 rectification dismissal set aside; one more hearing granted
December 24, 2025   Case Laws GST
GST detention penalty over suspect e-way bills and documents; writ challenge refused, taxpayer sent to Section 107 appeal
December 24, 2025   Case Laws GST
GST demand confirmation dispute: denied Section 75(4) personal hearing and demand beyond notice u/s 75(7), order quashed.
December 24, 2025   Case Laws GST
Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.
December 24, 2025   Case Laws GST
Rule 86A electronic credit ledger blocking without hearing or recorded reasons to believe quashed as arbitrary
December 24, 2025   Case Laws GST
SEZ tax demand for Jul 2017-Mar 2018 challenged over retroactive Rule 30(4) amendment; order quashed as jurisdictionless
December 24, 2025   Case Laws GST
Statutory tax appeals dismissed for delay despite same-day reply and hearing dates; orders set aside, appeals restored on deposit
December 24, 2025   Case Laws GST
Input tax credit disallowance for supplier-recipient mismatch: Section 42 notice to suppliers required before Section 73 action; notice quashed.
December 24, 2025   Case Laws Income Tax
Transfer pricing addition after DRP directions: AO misses s.144C(13) deadline, proceedings time-barred and adjustment ignored for AY 2012-13
December 24, 2025   Case Laws Income Tax
Plant machinery repairs and effluent treatment part replacements, plus share-related professional fees treated as revenue; disallowances deleted
December 24, 2025   Case Laws Income Tax
Share-sale gains and employee salary recovery taxability, plus alleged US property investment-additions deleted, capital loss/gain computation upheld
December 24, 2025   Case Laws Income Tax
Satellite transmission service fees paid from India-whether taxable as "royalty" under Article 12 despite s. 9(1)(vi) changes; held not royalty.
December 24, 2025   Case Laws Income Tax
Small hydro power project subsidy under state scheme treated as incentive, not asset-linked; full depreciation allowed.
December 24, 2025   Case Laws Income Tax
Reconciling search income disclosure vs returned income u/s153C for real estate receipts and expense discrepancies; addition deleted.
December 24, 2025   Case Laws Income Tax
Directors' cash deposits routed for share purchase questioned as unexplained funds; s.68 addition deleted, s.69A considered applicable.
December 24, 2025   Case Laws Income Tax
Capital loss set-off order and ADR/GDR dividend TDS credit despite Form 26AS mismatch; taxpayer succeeds
December 24, 2025   Case Laws Income Tax
Transfer pricing comparables' operating margin adjustments and forex loss claims: non-speaking 144C directions remanded; TDS verification ordered
December 24, 2025   Case Laws Customs
Import seizure memos and lab test reports challenged; petitions dismissed as territorial jurisdiction lay where goods were handled
December 24, 2025   Case Laws IBC
Operational creditor's Section 9 insolvency claim for salary dues blocked by pre-existing dispute and Section 10A period bar

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LLP

The notification amends the earlier instrument issued under...

Delay in setting up Registrars for LLP administration u/s 68A; operative start date moved to 16 February 2026

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LLP January 2, 2026 Notifications
The notification amends the earlier instrument issued under section 68A of the Limited Liability Partnership Act, 2008 that establishes Registrars for LLP administration by substituting the date "1st January, 2026" with "16th February, 2026" in paragraph 2. This defers the operative date for the establishment/implementation of the Registrars for LLP administration from 1 January 2026 to 16 February 2026.
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Acts Income Tax
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