No GST Payable on Canteen Recovery From Employees and ITC Available to Extent Cost Borne Issue Output GST Liability: Whether GST is payable under Section 7 on nominal amounts recovered via payroll deductions from employees for providing canteen facilities. Input Tax Credit (ITC) Eligibility: Whether the employer is eligible to claim ITC on GST charged… Read More »
Grant of Mineral Extraction Rights Against Royalty Amounts to Service Taxable at 18% Under RCM Issue Whether the grant of Short-Term Permits (STP) under Rule 51 of the Rajasthan Minor Mineral Concession Rules, 2017 to extract minor minerals against royalty constitutes a supply of service under SAC 997337 (Heading 9973), and whether the recipient is… Read More »
Post-Supply Discount Adjustments and ITC Mismatches Remanded for Detailed Investigation and Verification of Tax Records Issue Valuation & Post-Supply Discounts: Whether post-supply discounts/incentives received from an OEM (Honda) and disclosed in GSTR-9C warrant output tax demands or Input Tax Credit (ITC) adjustments without verifying whether the supplier issued credit notes and reduced taxable values. Double… Read More »
INCOME TAX CASE LAWS 03.11.2026 Here is the structured analysis of the provided case laws, presented in tabular format: Section Case Law Title Brief Summary Citation Relevant Act N/A Income-tax Gazetted Officers Association (ITGOA) v. Union of India Dismissal of SLP against High Court order holding that Private Secretaries seeking pay parity with Central… Read More »
Cross-Objections Are Maintainable in Appeals Under Section 260A Subject to Satisfying Substantial Questions of Law Issue Whether a respondent in an appeal filed under Section 260A of the Income-tax Act, 1961 is legally entitled to maintain a cross-objection proposing additional substantial questions of law under Order XLI Rule 22 read with Order XLII of the… Read More »
Reassessment Notice Issued Under Amended Section 149 After Expiration of Old Six-Year Limitation Period Is Time-Barred and Void Issue Whether a reassessment notice issued under Section 148 on 27-07-2022 for Assessment Year 2013-14 is barred by limitation, considering the interplay between the old and amended provisions of Section 149 regarding the extended ten-year limitation period.… Read More »
Reassessment Based on Existing Records Without Fresh Tangible Material Amounts to Impermissible Change of Opinion Issue Whether reopening an assessment under Section 147/148 beyond four years based solely on existing assessment records—without fresh tangible material or a finding of failure to disclose fully and truly all material facts—constitutes an impermissible change of opinion, rendering the… Read More »
Best Judgment Assessment Passed Without Hearing or Responding to Adjournment Request Set Aside Issue Whether a best judgment assessment order passed under Section 144 read with Section 144B of the Income-tax Act, 1961 is legally sustainable when the Assessing Officer (AO) provided an inadequate reply window, failed to respond to an adjournment request, and issued… Read More »
Interest Earned by Cooperative Society on Deposits with Cooperative Bank Qualifies for Deduction Under Section 80P(2)(d) Issue Whether a cooperative society engaged in the procurement and distribution of milk is entitled to claim deduction under Section 80P(2)(d) of the Income-tax Act, 1961 in respect of interest income derived from investments/deposits held with a cooperative bank.… Read More »
Section 148 Notice Based on Uncorroborated Third-Party Seized Registers Without Live Nexus to Assessee Quashed Issue Whether a notice issued under Section 148 alleging payment of “on-money” for land purchase is legally sustainable when based solely on third-party inquiry registers seized during a search on a real estate broker, where neither the broker’s sworn statement… Read More »