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    December 27, 2025   Case Laws GST
    GST appeal limitation u/s 107: SCN/adjudication orders count only after provable "communication" u/s 169; portal upload alone insufficient
    December 27, 2025   Case Laws GST
    GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
    December 27, 2025   Case Laws GST
    Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
    December 27, 2025   Case Laws GST
    GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
    December 27, 2025   Case Laws GST
    Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year de...
    December 27, 2025   Case Laws Income Tax
    Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
    December 27, 2025   Case Laws Income Tax
    Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
    December 27, 2025   Case Laws Income Tax
    Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
    December 27, 2025   Case Laws Income Tax
    Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
    December 27, 2025   Case Laws Income Tax
    Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
    December 27, 2025   Case Laws Income Tax
    Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
    December 27, 2025   Case Laws IBC
    Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution e...
    December 27, 2025   Case Laws IBC
    Del credere agent's supply and invoicing liability treated as operational debt under IBC; Section 9 insolvency admission upheld, appeal dismissed.
    December 27, 2025   Case Laws Income Tax
    Late filing of Form 10IE for s.115BAC new tax regime option-concessional rates allowed despite technical lapse
    December 27, 2025   Case Laws Income Tax
    Third-party search evidence on alleged rigged share accommodation entries-reassessment u/ss147/148 quashed; s.153C applies instead.
    December 27, 2025   Case Laws Income Tax
    Seized documents sent to non-searched taxpayer: s.153C block assessment years run from AO receipt date, not search start
    December 27, 2025   Case Laws Customs
    DFIA imports of in-shell walnuts as "other confectionery ingredients" and dietary fibre upheld; customs duty exemption allowed, appeal dismissed
    December 27, 2025   Case Laws Customs
    Unauthorised non-shareholding director's bid to block shareholder and board powers rejected; plaint struck under Order VII Rule 11(a) CPC
    December 27, 2025   Case Laws Customs
    Customs duty on imported goods using purchased import licences fails; Section 108 statements rejected for noncompliance with Section 138B
    December 27, 2025   Case Laws Customs
    Concessional duty on imported display-assembly inputs used in manufacturing process, even if later scrapped, allowed under Sl. No. 5D(b)
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December 27, 2025   Case Laws GST
GST appeal limitation u/s 107: SCN/adjudication orders count only after provable "communication" u/s 169; portal upload alone insufficient
December 27, 2025   Case Laws GST
GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
December 27, 2025   Case Laws GST
Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
December 27, 2025   Case Laws GST
GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
December 27, 2025   Case Laws GST
Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year delay
December 27, 2025   Case Laws Income Tax
Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
December 27, 2025   Case Laws Income Tax
Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
December 27, 2025   Case Laws Income Tax
Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
December 27, 2025   Case Laws Income Tax
Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
December 27, 2025   Case Laws Income Tax
Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest deleted
December 27, 2025   Case Laws Income Tax
Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
December 27, 2025   Case Laws IBC
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution enforced, appeal dismissed.
December 27, 2025   Case Laws IBC
Del credere agent's supply and invoicing liability treated as operational debt under IBC; Section 9 insolvency admission upheld, appeal dismissed.
December 27, 2025   Case Laws Income Tax
Late filing of Form 10IE for s.115BAC new tax regime option-concessional rates allowed despite technical lapse
December 27, 2025   Case Laws Income Tax
Third-party search evidence on alleged rigged share accommodation entries-reassessment u/ss147/148 quashed; s.153C applies instead.
December 27, 2025   Case Laws Income Tax
Seized documents sent to non-searched taxpayer: s.153C block assessment years run from AO receipt date, not search start
December 27, 2025   Case Laws Customs
DFIA imports of in-shell walnuts as "other confectionery ingredients" and dietary fibre upheld; customs duty exemption allowed, appeal dismissed
December 27, 2025   Case Laws Customs
Unauthorised non-shareholding director's bid to block shareholder and board powers rejected; plaint struck under Order VII Rule 11(a) CPC
December 27, 2025   Case Laws Customs
Customs duty on imported goods using purchased import licences fails; Section 108 statements rejected for noncompliance with Section 138B
December 27, 2025   Case Laws Customs
Concessional duty on imported display-assembly inputs used in manufacturing process, even if later scrapped, allowed under Sl. No. 5D(b)

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Income Tax

Approval is granted to an educational trust for recognition as...

Rajalakshmi University Trust scientific research approval requires Form 10BD annual filings and Form 10BE donor certificates.

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Income Tax January 31, 2026 Notifications
Approval is granted to an educational trust for recognition as an institution undertaking scientific research for tax benefit purposes, valid for specified assessment years subject to conditions. The trust must comply with prescribed rules for research institutions, prepare and deliver the annual donation statement in Form No.10BD verified and submitted by 31 May following the financial year, may file correction statements to amend submitted data, and must furnish donors with certificates in Form No.10BE specifying donation amounts within the prescribed time and manner.
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