Indian Bank Nomination Form for Deposits, Locker and Safe custody Indian Bank Nomination Form for Deposits, Locker and Safe custody from Download Based on the provided document, here are the key highlights and core parameters of the Indian Bank Nomination Form for Deposits, Lockers, and Safe Custody: 🎯 Scope and Applicability Multi-Service Use: This single… Read More »
Indian Bank APPLICATION FOR CORPORATE NET BANKING Indian Bank APPLICATION FOR CORPORATE NET BANKING FROM DOWNLOAD Based on the provided document, here are the key highlights and core parameters of the Indian Bank Application for Corporate Net Banking (CNB): 💼 Eligible Business Constitutions Full Access (Viewing & Transactions): Permitted only for Private/Public Limited Companies and… Read More »
Indian Bank Internet Banking / Mobile / Tele Banking Application Indian Bank Internet Banking / Mobile / Tele Banking Application Form Download Based on the provided document, here are the key highlights and core parameters of the Indian Bank Internet Banking, Mobile Banking, and Tele Banking Application Form (p. 1): 📋 Purpose and Eligibility … Read More »
GST CASE LAWS 14.07.2026 Here is the structured layout of the Goods and Services Tax (GST) and allied laws case summary, organized in the requested tabular format. Relevant Act Section / Authority Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Sec. 7 Renaatus Projects (P.) Ltd. v. Joint Director, DGGI,… Read More »
Interest on delayed refund runs from the original application date, not the subsequent re-filing. Issue Whether the interest on a delayed GST refund under Section 56 must be calculated from the expiry of 60 days from the date of the original refund application, or whether a subsequent re-filing date forced by an illegal rejection of… Read More »
Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Section 53 of the IBC overrides the statutory first charge of the CGST Act during liquidation. Issue Whether the statutory first charge on property created under Section 82 of the CGST Act, 2017 allows the State Tax Department to… Read More »
Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Input tax credit cannot be denied for GSTR-2A mismatches caused by technical portal glitches. Issue Whether an input tax credit (ITC) claim can be denied and subjected to interest and a 100% penalty solely because the underlying supplies are not reflected… Read More »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »
INCOME TAX CASE LAWS 14.07.2026 Relevant Act Section / Authority Case Law Title / Notification No. Citation Brief Summary Income-tax Act, 2025 Sec. 147 Notification No. 80/2026, Dated 10-07-2026 Click Here CBDT exempts specified payments (interest, dividends, professional fees, commission, etc.) to 14 categories of eligible IFSC units from TDS. Relief applies for 20 consecutive… Read More »
Deletion of penalty by the Tribunal warrants quashing of criminal prosecution for tax evasion. Issue Whether a criminal prosecution for a willful attempt to evade tax under Section 276C(1) can be sustained or must be quashed if the Income Tax Appellate Tribunal has already deleted the penalty levied for concealment of income on the exact… Read More »