Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19 Issue Whether Input Tax Credit (ITC) on imports and Special Economic Zone (SEZ) procurements for the financial year 2018-19 can be denied to an assessee under Section 16 based solely on a mismatch between GSTR-3B and GSTR-2A, when… Read More »
Inpatient Ayurvedic Treatment with Room Rent Under Five Thousand Rupees Is Exempt, But Outpatient Medicine Supplies Are Liable to GST Issue Whether the inpatient and outpatient healthcare services, including bundled medicines and room accommodation, provided by an Ayurvedic clinical establishment are eligible for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate).… Read More »
Biodiesel Blends with Seventy Percent or More Petroleum Oil Fall Under Heading 2710, While Blends Below Seventy Percent Are Classifiable Under Heading 3826 Issue Whether biodiesel-diesel blends of varying proportions (B20, B30, B40, B50, B60, and B70) are classifiable under Heading 2710 as petroleum oil preparations or under Heading 3826 as biodiesel mixtures, based on… Read More »
E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service Issue Whether an e-commerce platform’s B2B/B2C logistics model—comprising hub sorting, tracking, and last-mile delivery using two-wheelers—can be legally classified as a Goods Transport Agency (GTA) service under Heading 9965 to claim GST exemption on deliveries to unregistered end… Read More »
AAC Blocks Lacking High-Temperature Firing Process Do Not Qualify as Ceramics and Are Classifiable Under Heading 6810 Issue Whether Autoclaved Aerated Concrete (AAC) bricks/blocks manufactured for masonry are classifiable under Tariff Item 6904 10 00 as ceramic “building bricks” or under Heading 6810 as “articles of cement, concrete, or artificial stone” under the GST framework.… Read More »
INCOME TAX CASE LAWS 17.06.2026 INCOME TAX CASE LAWS 17.06.2026 Here is the compiled data from your legal updates structured into a scannable, professional reference table. Case Law Summary Table Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 2025 Section 536(2)(c) Guidelines for Compulsory Scrutiny Selection (Notification F.No.225/56/2026/ITA-II) Click Here CBDT issued… Read More »
Common Area Maintenance (CAM) Charges Property Expenses Are Governing Under Section 194C as Contractual Work, Not Under Section 194I as Rent Issue Whether Common Area Maintenance (CAM) charges paid by a tenant under a lease agreement are liable for Tax Deduction at Source (TDS) at the rate of 10% as “Rent” under Section 194I, or… Read More »
An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings Issue Whether search assessments under Section 153C are legally sustainable if the mandatory satisfaction note recorded by the Assessing Officer (AO) is omnibus in nature, fails to… Read More »
Reassessment Initiated Beyond Three Years Without Tangible Material Indicating Escapement of Fifty Lakhs or More Is Void Issue Whether a reassessment notice issued under Section 148 for the Assessment Year 2015-16 is legally sustainable if it is issued beyond the standard three-year limitation period from the end of the relevant assessment year without any material… Read More »
Reassessment Notices Issued Beyond Three Years Without Material Proving Escapement of Fifty Lakhs or More Are Void Issue Whether a reassessment notice under Section 148 for the Assessment Year 2015-16, issued in January 2026, is legally valid under the amended provisions of Section 149 if the Revenue fails to demonstrate that the income escaping assessment… Read More »