IMPORTANT GST CASE LAWS 28.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 7 & 11 Flipkart India (P.) Ltd., In re ECO as GTA: Flipkart’s logistics wing qualifies as a Goods Transport Agency (GTA) as it issues consignment notes and takes transit liability. Services to unregistered end-customers… Read More »
Section 55 Income Tax Act 2025 Insurance business. 88 55. 89 Irrespective of anything to the contrary contained in the provisions of this Act for computing income under the head “Income from house property”, “Capital gains” or “Income from other sources”, or in section 390(5) and (6), or in sections 26 to 54, the profits and gains of any business of insurance90, including… Read More »
Section 536 Income tax Act 2025 Repeal and savings. 536. (1) The Income-tax Act, 1961 (43 of 1961) is hereby repealed. (2) Irrespective of the repeal of the Income-tax Act, 1961 (43 of 1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section (3)— (a) nothing shall affect the previous operation of the… Read More »
Section 535 Income Tax Act 2025 Removal of difficulties. 535. (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order, do anything not inconsistent with such provisions which appears to it to be necessary or expedient for the purpose of removing the difficulty.… Read More »
Section 534 Income Tax Act 2025 Laying before Parliament. 534. The Central Government shall cause— (a) every rule made under this Act; (b) rules of procedure framed by the Appellate Tribunal under section 364; or (c) every notification issued under sections 263(3) and 264 and Chapter XIII-G, to be laid, as soon as may be after it is made or issued,… Read More »
Section 533 Income Tax Act 2025 Power to make rules. 533. (1) The Board may, subject to the control of the Central Government, by notification, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any… Read More »
Section 532 Income Tax Act 2025 Power to frame schemes. 532. (1) The Central Government may, by notification, make a scheme for any of the purposes of this Act, so as to impart greater efficiency, transparency and accountability by— (a) eliminating the interface with the assessee or any other person to the extent technologically feasible; (b)… Read More »
Section 531 Income Tax Act 2025 Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961. 531. Where the Central Government considers it necessary or expedient so to do may, by general or special order, rescind an exemption, reduction in rate or other modification in respect… Read More »
Section 530 Income Tax Act 2025 Act to have effect pending legislative provision for charge of tax. 530. If on the 1st April in any tax year, provision has not yet been made by a Central Act for the charging of income-tax for that tax year, this Act shall nevertheless have effect until such provision is… Read More »
Section 529 Income Tax Act 2025 Power to withdraw approval. 529. Where the Central Government or the Board or an income-tax authority, has the power to grant any approval under any provision of this Act to any assessee, the Central Government or the Board or such income-tax authority may, withdraw such approval at any time after… Read More »