IMPORTANT INCOME TAX CASE LAWS 13.11.2025 Section Case Law Title Brief Summary Citation Relevant Act 90 read with 9 Canon India (P.) Ltd. v. Deputy Commissioner of Income-tax Assessee was entitled to complete credit of foreign taxes paid on export income under Section 90 read with the India-Japan DTAA, even if the income was exempt… Read More »
ITR REFUND PROCESSING तेज हुई रफ्तार Income Tax REFUND not received ? ITR NOT PROCESSED ?
Payments During Inspection Are Coercive; Refund Cannot Be Denied for Missing Supporting Documents. Issue Whether a GST refund application for an amount paid during an inspection can be rejected via a deficiency memo for lacking “supporting documents,” and whether such a payment, made during continuous inspections and summons, can be legally treated as a “voluntary… Read More »
Sessions Court Grants CA Anticipatory Bail in ₹560 Cr GST Fraud, Noting “Bail is Rule.” Issue Whether a Chartered Accountant (CA) should be granted anticipatory bail in a large-scale GST evasion case, where his role was advisory and he is not the primary person responsible for the firms’ operations, and is not a flight risk.… Read More »
P&H HC Restrains Coercive Action Against Expedia in ₹511 Cr “Intermediary” Service SCN. Issue Whether a GST Show Cause Notice (SCN) proposing a ₹511 crore demand is legally valid, when it classifies software development services to overseas group entities as “intermediary services” in a pre-determined manner, especially when the same legal issue (based on… Read More »
SC to Examine if ITC Can Be Denied to a Buyer When a Supplier’s Registration is Cancelled Retrospectively. Issue Can a purchasing taxpayer (assessee) be denied their claim for Input Tax Credit (ITC) solely on the ground that the supplier’s GST registration was cancelled suo motu (by the department) with retrospective effect, even if the… Read More »
HC Stays Refund Recovery, Will Examine if Section 74 Can Reopen Finalized Refund Orders. Issue Whether the GST department can initiate proceedings under Section 74 (fraud, misstatement, etc.) to recover a refund that has already been sanctioned under Section 54, or if the department is legally bound to challenge the finalized refund order only through… Read More »
HC Issues Notice to Examine DHL’s Refund Claim Based on Retrospective GST Circular. Issue Whether a CBIC circular (dated October 27, 2023) clarifying the Place of Supply for courier services has retrospective effect, thereby entitling an assessee to a refund of GST paid for a prior period (2017-2023) under a “mistake of law,” as… Read More »
Delhi HC Stays 18% GST Demand on DJB Contractors, Will Examine “Local Authority” Status. Issue Whether the Delhi Jal Board (DJB) qualifies as a “local authority” under Section 2(69) of the CGST Act, which would make works contract services provided to it eligible for a concessional 12% GST rate, or if it is not a… Read More »