Cryptic GST Cancellation Order Set Aside Due to Vague Show Cause Notice and Lack of Specific Reasons Issue Whether a GST registration cancellation order is legally sustainable when it is passed through a non-speaking, cryptic order following a vague Show Cause Notice (SCN) that fails to specify the exact continuous six-month period of tax return… Read More »
Retrospective Legal Amendment Nullifies Time-Barred GST Input Tax Credit Demands and Restores Original Claim Eligibility Issue Whether a tax demand confirming the disallowance of Input Tax Credit (ITC) for the financial year 2018-2019 solely on the grounds of belated availment remains legally sustainable following the retrospective amendment made by the Finance (No. 2) Act, 2024,… Read More »
Writ Admits Challenge Over Delhi Jal Board Local Authority Status and Stays Tax Demand Issue Whether the Delhi Jal Board qualifies as a ‘local authority’ under Section 2(69) of the Central Goods and Services Tax Act, 2017, thereby making works contract services executed for it eligible for a lower tax rate of 12% instead of… Read More »
Marketing and Recruitment Services for Foreign Universities Qualify as Tax-Refundable Export of Services Issue Whether education consultancy, marketing, and recruitment support services provided by a domestic company to foreign universities constitute an “intermediary service” under Section 2(13) of the IGST Act, 2017, thereby disqualifying the exporter from claiming an IGST refund. Facts The petitioner is… Read More »
Xiaomi 17T vs 17T Pro: Massive Batteries and Leica Cameras Unleashed Xiaomi officially expanded its high-performance sub-flagship lineup with the global launch of the Xiaomi 17T and Xiaomi 17T Pro in Europe. Positioned right below the standard Xiaomi 17 flagship, this year’s “T” series makes a massive leap forward, prioritizing gargantuan battery capacities and heavy… Read More »
INCOME TAX CASE LAW 29.05.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 5 State Bank of India v. Assistant Commissioner of Income-tax Click Here Interest on a bank’s securities portfolio (treated as stock-in-trade) is taxable on an accrual basis, not a due basis, as covered by earlier Tribunal orders.… Read More »
Duly Served Demand Notice Establishes Wilful Default, Barring Quashing of Section 276B Criminal Prosecution Issue Whether criminal prosecution initiated under Section 276B of the Income-tax Act, 1961 for a wilful failure to remit tax deducted at source (TDS) can be quashed under Section 482 of the Cr.P.C., when a statutory notice of demand was duly… Read More »
No Under-Reporting Penalty Attracted When Reassessed Income Matches Return Filed Under Section 148 Issue Whether a penalty for under-reporting or misreporting of income under Section 270A can be sustained when the final reassessed income under Section 147 perfectly matches the income declared by the assessee in response to a Section 148 notice, and where the… Read More »
Apple is shifting its release strategy for the upcoming iPhone 18 Pro series. Credible leaks from supply chain insiders and detailed renders of physical dummy models show that Apple plans to focus its autumn launch exclusively on its ultra-premium tier. The flagship iPhone 18 Pro and iPhone 18 Pro Max are on track for their… Read More »
Unsubstantiated Tax Demands Are Quashed Due to Revenue’s Failure to Produce Valid Assessment Orders Issue Whether outstanding tax recovery demands issued under Section 220 can be legally sustained when the revenue department fails to produce or verify the existence of the underlying rectification or intimation orders, as well as their service records, after the case… Read More »