GST registration cancellation is justified if the taxpayer fails to prove actual movement of goods. Issue Whether the Revenue is justified in cancelling a taxpayer’s GST registration under Section 29 of the CGST/TNGST Act, 2017 when the taxpayer produces e-way bills but fails to provide concrete documentary proof showing the actual movement of goods to… Read More »
Pure labour services supplied for constructing stand-alone single residential units are exempt from GST. Issue Whether pure labour services supplied for the construction, erection, commissioning, or installation of original works pertaining to a stand-alone single residential dwelling unit (and not as part of a residential complex) are exempt from GST under Entry 11 of Notification… Read More »
Affiliation fees collected by a statutory university are not a taxable supply under GST. Issue Issue I (Scope of Supply & Business): Whether affiliation fees collected by a statutory university for verification, infrastructure assessment, and expert consultation under a legislative mandate constitute a “supply of service in the course or furtherance of business” under Section… Read More »
Writ remedy is denied for alleged parallel GST assessments when statutory rectification remains available. Issue Whether a second order-in-original issued on identical allegations for the same tax period is barred as a parallel proceeding under Section 6 of the CGST/TGST Act, 2017, when the petitioner failed to participate in the proceedings and a statutory rectification… Read More »
INCOME TAX CASE LAW 23.05.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-Tax Act, 1961 Sec. 2(14) Keshavareddy Krishnareddy v. ACIT Click Here Compensation received from compulsory acquisition of agricultural land is not taxable under capital gains as agricultural lands are explicitly excluded from the definition of a capital asset under Sec. 2(14).… Read More »
Penalty proceedings under Section 271D must be kept in abeyance during pending quantum appeal. Issue Whether penalty proceedings initiated under Section 271D for alleged violation of Section 269SS must be kept in abeyance when the underlying quantum assessment order is under challenge and pending disposal before the CIT(A). Facts An assessment order was passed against… Read More »
Retail traders are functionally dissimilar to wholesale traders and cannot be selected as comparables. Issue Issue I & II (Transfer Pricing): Whether companies operating in the retail or after-sales market are functionally comparable to a wholesale trader supplying components directly to Original Equipment Manufacturers (OEMs) for the determination of Arm’s Length Price (ALP). Issue III… Read More »
Tax demands not included in an NCLT-approved resolution plan cannot be enforced against the corporate debtor. Issue Whether the Income-tax Department can legally enforce a notice of demand and penalty notices issued under the Income-tax Act against a corporate debtor after the National Company Law Tribunal (NCLT) has approved a resolution plan under Section 31… Read More »
The Assessing Officer cannot rectify a final tax determination order passed under the DTVSV Act. Issue Whether the Assessing Officer has the jurisdiction under Section 154 of the Income-tax Act to rectify a tax determination certificate issued by the Principal Commissioner under Section 5(2) of the Direct Tax Vivad se Vishwas (DTVSV) Act, 2020 based… Read More »
Everything Announced at Google I/O 2026: Gemini 3.5, Search Overhaul, & Android XR 🧠 Foundational Models: Gemini 3.5 Series & Gemini Omni Google highlighted the staggering scale of its infrastructure, revealing that it now processes quadrillions of tokens monthly across its global products. To fuel this demand, Google DeepMind unveiled its newest flagship models: 1.… Read More »