TDS credit allowed even if not reflected in Form 26AS due to deductor’s default Issue Whether an assessee can be denied credit for Tax Deducted at Source (TDS) solely because the amount is not reflected in Form 26AS, even though the tax was actually deducted from the income but not deposited by the deductor… Read More »
Surcharge on Discretionary Trusts restricted to slab rates; Flat 37% surcharge rejected Issue Whether an Assessing Officer (AO) can levy a flat surcharge of 37% on a charitable trust (assessed as an AOP without Section 12A registration) where the income is chargeable at the Maximum Marginal Rate (MMR), or if the surcharge must follow… Read More »
Notice under Section 148A(b) quashed for confusing “Inquiry” with “Show Cause” Issue Whether an Assessing Officer (AO) can issue a notice under Section 148A(b) to call for information and conduct an inquiry, effectively mixing the distinct stages of Section 148A(a) (inquiry) and Section 148A(b) (show cause). Facts Assessment Year: 2019-20. Source of Action: The… Read More »
Additions based on uncorroborated WhatsApp chats and selective reading of seized documents deleted Issue The central issue across these five distinct rulings is the evidentiary value of materials found during search and seizure operations—specifically, whether loose sheets, WhatsApp chats, and internal ledgers can be used to make additions under Sections 68 and 69A without… Read More »
Bonus to directors remanded for shareholding check; Non-reporting of transporter details under 194C(7) does not attract disallowance I. Bonus to Directors: Performance or Dividend in Disguise? Issue Whether a bonus paid to directors, which was disallowed by the Assessing Officer (AO) as being “in lieu of dividend” under Section 36(1)(ii), can be allowed as a… Read More »
Government grant for rehabilitation of cooperative society held as capital receipt, not taxable income Issue Whether a grant-in-aid received by a co-operative milk union from the Government under a rehabilitation scheme should be treated as a capital receipt (non-taxable) or a revenue receipt (taxable income), specifically when the funds are intended to clear liabilities… Read More »
IMPORTANT GST CASE LAWS 17.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Classification) Patel Products v. Union of India [Chewing Tobacco Classification] Tobacco repacked from bulk into retail pouches is “manufactured”, falling under Tariff Heading 2403 9910 (Chewing Tobacco), not 2401 (Unmanufactured). The process of repacking for retail… Read More »
Notice uploaded in ‘Additional Notices’ tab invalid; Challenge to limitation extension pending SC verdict Issue Service of Notice: Whether an ex parte adjudication order is valid when the Show Cause Notice (SCN) was uploaded under the “Additional Notices” tab on the GST portal—a tab not easily visible or known to the taxpayer at the… Read More »
Appeal filed on last day of extended amnesty period held valid; rejection for delay set aside Issue Whether an appellate authority can reject an appeal as time-barred when the taxpayer filed it on the last date (31-10-2023) specified in a special government notification (Notification No. 29/2023) that extended the limitation period for such cases.… Read More »
High Court confirms inability to condone appeal delay beyond statutory limit under GST Act Issue Whether the High Court, in the exercise of its writ jurisdiction under Article 226 of the Constitution, can condone a delay in filing an appeal before the Appellate Authority when the appeal was filed beyond the maximum permissible period… Read More »