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- Transitioned CENVAT credit usable for pre-deposit in Service Tax appeal via DRC-03
- IMPORTANT INCOME TAX CASE LAWS 17.01.2026
- Interest on Delayed Refund under Vivad Se Vishwas Act (VSV) Allowed; Interest on Interest also granted
- TDS credit allowed even if not reflected in Form 26AS due to deductor’s default
- Surcharge on Discretionary Trusts restricted to slab rates; Flat 37% surcharge rejected
- Notice under Section 148A(b) quashed for confusing “Inquiry” with “Show Cause”
- Additions based on uncorroborated WhatsApp chats and selective reading of seized documents deleted
- Bonus to directors remanded for shareholding check; Non-reporting of transporter details under 194C(7) does not attract disallowance
- Government grant for rehabilitation of cooperative society held as capital receipt, not taxable income
- IMPORTANT GST CASE LAWS 17.01.2026
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