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 »
IMPORTANT INCOME TAX CASE LAWS 12.01.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 32 / 37(1) Spectris Technologies (P.) Ltd. v. ITO [Non-Compete Fee] Following the landmark SC ruling in Sharp Business System, the AO was directed to treat Non-Compete Fees as Revenue Expenditure (deductible u/s 37) rather than… Read More »
Land Levelling Costs Allowed for Section 54B Deduction; Revenue’s Lower FMV Estimate for 1981 Upheld Issue Section 54B (Agricultural Land Deduction): Can expenses incurred on levelling and fencing of newly purchased agricultural land be included in the “cost of the new asset” for claiming deduction under Section 54B? Section 48 (Cost of Acquisition –… Read More »
Double Deduction of Upfront Fee Denied; Corporate Guarantees and SBLC Treated as International Transactions Issue Upfront Fee (Double Deduction): Can an assessee claim amortization (1/5th) of an upfront fee paid for debentures in the current year if the Tribunal has already allowed the entire amount as a deduction in a previous assessment year? Corporate… Read More »
Segmental Benchmarking for TP Upheld; Non-Compete Fee Treated as Revenue Expenditure Issue Transfer Pricing (Segmental Analysis): Whether a company engaged in both trading (equipment supply) and services (installation/after-sales) should benchmark these activities separately using segmental analysis, or if they can be aggregated. Non-Compete Fee (Nature of Expense): Whether Non-Compete Fees (NCF) paid by the… Read More »
CIT(A) Empowered to Remand Ex-Parte Assessments Under New Proviso to Section 251(1)(a); Revenue’s Appeal Dismissed Issue Whether the Commissioner of Income Tax (Appeals) [CIT(A)] has the statutory power to set aside an ex-parte assessment order passed under Section 144 and restore the matter to the Assessing Officer (AO) for fresh adjudication, in light of the… Read More »
ITAT Remands Case: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Adjudicating on Merits Issue Procedural Validity: Can the Commissioner of Income Tax (Appeals) [CIT(A)] dismiss an appeal in limine (at the threshold) solely for non-prosecution (non-appearance of the assessee) without deciding the specific issues on their merits? Underlying Merits (To be decided): Whether land… Read More »