Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction. Issue Whether the respondent failed to pass on the benefit of a GST rate reduction from 18% to 12% on cinema admission tickets by commensurately reducing ticket prices, and whether its unilateral increase in the base price of the tickets… Read More »
AAR cannot rule on taxability of inward services rendered by facilitators to applicant. Issue Whether an application for advance ruling is maintainable under Section 97(2) of the CGST Act when the question raised seeks to determine the GST liability on a transaction where the applicant is the recipient of services (inward supply) rather than the… Read More »
Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities. Issue Whether an employer can claim Input Tax Credit (ITC) on GST charged by Canteen Service Providers (CSPs) for running an in-house canteen when the facility is mandatorily required under Section 46 of the Factories Act, 1948 for regular… Read More »
Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »
Laundry soap bars below 500 grams are classifiable as other soap taxable at 18% GST. Issue Whether laundry soap bars weighing below 500 grams (HSN 34011942) fall under Serial No. 251 of Schedule I as “toilet soap” attracting a 5% GST rate, or under Serial No. 66 of Schedule II as “other soap” attracting an… Read More »
Temple auction amount for human hair collection license is a taxable service under GST. Issue Whether the license granted via e-tender by a temple department to collect tonsured human hair constitutes a taxable “supply of service” under Section 7 of the CGST Act. Whether the exemption on the supply of human hair as goods under… Read More »
INCOME TAX CASE LAWS 22.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 10 Syngenta India (P.) Ltd. v. ACIT Additional ground claiming Sec 10(1) exemption on seed business raised for the first time before the ITAT must be admitted if facts are on record. The matter was remanded to… Read More »
Penalty under Section 270A cannot be levied if the return filed under Section 148 is accepted without variation. Issue Whether the mere filing of an income tax return for the first time in response to a Section 148 notice automatically attracts under-reporting penalties under Section 270A(2)(b) when the Assessing Officer accepts the returned income without… Read More »
Reassessment Notice Issued Beyond Six-Year Limitation and Consequential Assessment Order Quashed as Time-Barred Reassessment Notice Issued Beyond Six-Year Limitation and Consequential Assessment Order Quashed as Time-Barred Issue Whether an income tax reassessment notice issued under Section 148 on August 30, 2024, for the Assessment Year 2016-17, along with its consequential assessment order, is legally sustainable… Read More »