Arrest and Remand Declared Illegal Due to Lack of Transit Remand and Breach of Mandatory Arrest Memo Safeguards Issue Whether the arrest and subsequent detention of an individual under Section 69 of the GST Act are legally valid if they are arrested in one state (Uttarakhand) and produced before a Magistrate in another state (Uttar… Read More »
Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73 Issue Whether the issuance of a single, composite Show Cause Notice (SCN) under Section 73 spanning across multiple financial years (2021-22, 2022-23, and 2023-24) is legally sustainable, or whether the tax authorities are mandatorily required to issue separate notices… Read More »
Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5) Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) to the petitioner for the period April 2018 to March 2019 on the grounds of delayed return filing, or whether the denial was overridden… Read More »
AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model Issue Whether an applicant can validly withdraw an application for an Advance Ruling under Section 98 of the GST Act after it has… Read More »
Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether the Goods and Services Tax (GST) authorities can issue a single, composite Show Cause Notice (SCN) and its electronic summary covering multiple financial years for demands not involving fraud under Section 73, or whether separate notices are… Read More »
INCOME TAX CASE LAW DIGEST 10.6.2026 INCOME TAX CASE LAW DIGEST 10.6.2026 Case Law Title Case Citation Section(s) Involved Relevant Act Brief Summary Principal Commissioner of Income-tax-9 vs. Nikunj Dhanuka Click Here Section 147 / 148, Section 10(38) Income-tax Act, 1961 SLP dismissed. Reopening of assessment based on Investigation Wing info regarding bogus LTCG exemption… Read More »
Surrendered Amount Recorded in Audited Books Cannot Be Retrospectively Taxed Under Section 115BBE as Unexplained Investment Issue Whether the Assessing Officer (AO) was justified in treating a surrendered amount of ₹25 lakhs (allocated for hospital building construction) as an “unexplained investment” under Section 69 and taxing it at the higher retrospective rate of 60% under… Read More »
Assessing Officer Cannot Make Additions on New Issues Without Assessing the Original Grounds Used for Reopening Issue Whether the Assessing Officer (AO) exceeds his jurisdiction by making additions under Section 68 regarding share application money received from two entities, when the sole basis and “reason to believe” recorded for reopening the assessment under Section 147… Read More »
Agricultural Land Outside Notified Municipal Limits Lacking Commercial Conversion Is Not a Capital Asset Issue Whether a parcel of land sold by the assessee constitutes a “capital asset” under Section 2(14) of the Income-tax Act, thereby attracting capital gains tax, when the land is located outside notified municipal limits, is classified as agricultural in revenue… Read More »
Dismissal of SLP Confirms Revenue Cannot Raise the Issue of Netting Security Appreciation for the First Time Before High Court Dismissal of SLP Confirms Revenue Cannot Raise the Issue of Netting Security Appreciation for the First Time Before High Court Issue Whether the Revenue is permitted to raise a new legal plea regarding the “netting… Read More »