Processed Raw Tobacco Confining Activity to Preservation Falls Under Unmanufactured Tobacco Heading 2401 Issue Whether processed tobacco leaves that are stemmed, de-dusted, and treated with jaggery-water to prevent decay qualify as “Unmanufactured tobacco” under CETH 2401 20 90, or if they must be classified as manufactured “Other” tobacco under CETH 2403 99 10. Facts The… Read More »
Statutory Electricity Regulatory Commission Functions Are Quasi-Judicial and Outside the Scope of Taxable Supply Issue Whether the statutory and regulatory functions performed by a State Electricity Regulatory Commission constitute a taxable “supply” liable to Service Tax and GST, or if they fall under the tax-exempt category of services provided by a court or tribunal under… Read More »
Nominal Salary Deductions for Employee Transportation Are a Non-Taxable Welfare Perquisite and Not a Supply Issue Whether nominal amounts recovered by a company from its employees via salary deductions for optional transportation services constitute a taxable “supply” under Section 7 of the Goods and Services Tax (GST) Act. Facts The applicant is a GST-registered company… Read More »
GST Adjudication Order Quashed as State Tax Officers Lack Valid Cross-Empowerment Absent Council Recommended Notification Issue Whether an adjudication order passed by a State Tax Anti-Evasion officer is legally valid under Section 6 of the GST Act if the State Government has not issued a formal notification on the recommendation of the GST Council authorizing… Read More »
NOTIFICATION NO. 03/2026-HSNS CESS MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th May, 2026 No. 03/2026 -HSNS Cess G.S.R. 381(E).—In exercise of the powers conferred by section 35 of the Health Security seNational Security Cess Act, 2025 (35 of 2025), the Central Government hereby makes the following rules further to amend the… Read More »
Ericsson Scales Enterprise AI with SAP Business Data Fabric & Joule Moving Beyond the Pilot: Ericsson Partners with SAP to Transition from AI Experimentation to Enterprise Execution At the SAP Sapphire 2026 event in Madrid, SAP announced a massive enterprise milestone: Swedish telecommunications giant Ericsson is scaling its artificial intelligence capabilities across its global operations.… Read More »
INCOME TAX CASE LAWS 22.05.2026 Relevant Act Section Case Law Title Citation Brief Summary Prohibition of Benami Property Transactions Act, 1988 Section 2(9) Jagdish Kumar M. Gupta v. Initiating Officer, BPU-1 Mumbai Click Here Provisional attachment was justified where flats were purchased by the appellant but registered in third-party names, followed by gift deeds to… Read More »
Complete Stay Must Be Granted if Disputed Issue is Settled by Jurisdictional High Court Issue Whether the tax authorities can validly compel an assessee to deposit 20% of a disputed tax demand under Section 220 as a condition for a stay of recovery, when the underlying issue has already been decided in favor of the… Read More »
Reassessment Notice Quashed as Seized Paper From Third-Party Search Lacks Live Link With Assessee Issue Whether the revenue can validly initiate reassessment proceedings under Section 148 based on an unspecific, loose paper chit seized from a third party without establishing a clear and direct live link between the incriminating material and the assessee. Facts A… Read More »
Additions for Unaccounted Sales Are Invalid If Based on Estimated Yield Production Without Cogent Evidence Issue Whether the tax authorities can validly reject an assessee’s books of account under Section 145(3) and add income for alleged unaccounted sales based purely on a mathematical estimation of production yield, without providing any adverse or corroborative material. Facts… Read More »