Interest on Motor Accident Claim Compensation Held Not Taxable; Addition Deleted Issue Taxability of Interest: Whether interest awarded on compensation under the Motor Vehicles Act (MACT) is taxable as “Income from Other Sources” or if it constitutes a non-taxable “Capital Receipt.” Receipt vs. Accrual: Can interest income be taxed under Section 145B (which mandates… Read More »
CIT(A)’s Ex-Parte Order Quashed for Serving Notices to Previous Counsel’s Email; Matter Remanded Issue Service of Notice: Is the service of notice valid if sent to the email ID of the assessee’s previous counsel instead of the email ID specifically mentioned in Form 35? Duty of CIT(A): Can the Commissioner of Income Tax (Appeals)… Read More »
Penalty Deleted: Cash Sale Consideration at Registration Not “Specified Sum” u/s 269SS Issue Whether the penalty under Section 271D is applicable when the entire sale consideration for an immovable property is received in cash at the time of executing the sale deed, or if Section 269SS is restricted only to cash advances in property… Read More »
Revenue’s Appeal Allowed (Statistically) in ₹33 Cr Cash Credit Case; ITAT Remands to AO Issue Procedural Validity: Whether the Commissioner of Income Tax (Appeals) [CIT(A)] was justified in setting aside an ex-parte assessment order and restoring it to the Assessing Officer (AO) by invoking the newly inserted proviso to Section 251(1)(a) of the Income… Read More »
IMPORTANT GST CASE LAWS 12.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Classification) Dodla Dairy Ltd. v. Union of India [Classification Dispute Settled] Flavoured milk is classifiable under Tariff Item 0402 99 90 and is subject to GST at the rate of 5%. The court rejected the higher… Read More »
Assessment Order Against Deceased Person Invalid; Fresh Assessment Directed Against Legal Heir Issue Whether an assessment order passed against a deceased person (or their legal heir without following due process) is valid, and how Section 93 of the GST Act applies regarding the procedure for assessment and the extent of liability of the legal… Read More »
GST Proceedings Against Deceased Proprietor Quashed; Notices on Portal Invalid Issue Whether GST proceedings (Show Cause Notice and Assessment Order) initiated against a deceased sole proprietor are valid, especially when the department was already aware of the death and had cancelled the registration, and whether uploading notices on the GST portal constitutes valid service… Read More »
Refund of Accumulated ITC Allowed; R&D Service Provider Not an ‘Intermediary’ Issue Whether a company providing Research & Development (R&D) and business support services to its foreign parent company qualifies as an “intermediary,” and consequently, whether it is entitled to a refund of accumulated Input Tax Credit (ITC) for the export of services under… Read More »
ITC Allowed to Bona Fide Purchaser Despite Supplier’s Non-Payment of GST; Section 16(2)(c) Read Down Issue Whether the Department can deny Input Tax Credit (ITC) to a purchasing dealer under Section 16(2)(c) of the CGST/Tripura GST Act solely because the supplying dealer failed to deposit the tax collected with the Government, even when the… Read More »
Flavoured Milk Classified as Milk (5% GST); Karnataka HC Follows Precedent in Assessee’s Own Case Issue Whether “Flavoured Milk” should be classified as “Milk and cream” under Tariff Heading 0402 (attracting 5% GST) or as a “Beverage containing milk” under Heading 2202 (attracting 12% GST), particularly when the Andhra Pradesh High Court has already… Read More »