Monthly Archives: June 2026

Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period

By | June 13, 2026
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Input Tax Credit Cannot Be Summarily Denied To A Purchaser Solely Because The Supplier’s Registration Was Cancelled Retrospectively Post the Transaction Period Issue Whether the tax authorities are justified under Section 16 and Section 73 of the CGST/WBGST Act, 2017, in denying Input Tax Credit (ITC) and creating a tax demand against a registered purchaser… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority

By | June 13, 2026
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A Writ Petition Cannot Bypass The Statutory Appellate Route Over Complex Mixed Fact-Law Tax Classification Disputes As Board Circulars Do Not Bind The Appellate Authority Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the CGST Act and invoke the writ jurisdiction of the High Court under Article 226 of… Read More »

Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion

By | June 13, 2026
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Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »

Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion

By | June 13, 2026
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Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Input Tax Credit Cannot Be Denied To A Bona Fide Purchaser Solely Due To A Supplier’s Default In Depositing Tax Absent Any Evidence Of Collusion Issue Whether the tax authorities… Read More »

INCOME TAX CASE LAW DIGEST 12.6.2026

By | June 13, 2026
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INCOME TAX CASE LAW DIGEST 12.6.2026 INCOME TAX CASE LAW DIGEST 12.6.2026 Relevant Act Section(s) / Rule(s) Case Law Title Citation Brief Summary Income Tax Act, 1961 Section 10(23FBA) Deputy Commissioner of Income-tax vs. Sundaram Alternative Opp Series High Yield Secured Debt fund Click Here Exemption under Section 10(23FBA) is allowable for NCD processing fees… Read More »

Donations Sourced From Corporate Social Responsibility Funds Qualification Under Section 80G Are Fully Valid And Omitted Tax Credits Under Section 90 Must Be Factually Restored

By | June 13, 2026
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Donations Sourced From Corporate Social Responsibility Funds Qualification Under Section 80G Are Fully Valid And Omitted Tax Credits Under Section 90 Must Be Factually Restored Donations Sourced From Corporate Social Responsibility Funds Qualification Under Section 80G Are Fully Valid And Omitted Tax Credits Under Section 90 Must Be Factually Restored Issue Whether a company can… Read More »

An Intimation Under Section 143(1) Does Not Merge Into A Scrutiny Assessment Order Passed Under Section 143(3) And Adjustments Therein Must Be Appealed Separately

By | June 13, 2026
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An Intimation Under Section 143(1) Does Not Merge Into A Scrutiny Assessment Order Passed Under Section 143(3) And Adjustments Therein Must Be Appealed Separately Issue Whether an intimation issued under Section 143(1) merges into a subsequent scrutiny assessment order passed under Section 143(3) when the Assessing Officer merely adopts the income from the intimation without… Read More »

Notices Issued Solely Through The ITBA Portal Do Not Constitute Valid Service Of Notice And Consequential Denial Of Section 80G Approval Is Unsustainable

By | June 13, 2026
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Notices Issued Solely Through The ITBA Portal Do Not Constitute Valid Service Of Notice And Consequential Denial Of Section 80G Approval Is Unsustainable Issue Whether the service of statutory show-cause notices issued exclusively via the Income Tax Business Application (ITBA) portal satisfies the valid modes of service prescribed under Section 282(1) read with Rule 127(1),… Read More »

Corporate Social Responsibility Spend Is Eligible For Section 80G Deductions And Working Capital Adjustments Preclude Separate Interest Imputations On Outstanding Receivables

By | June 13, 2026
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Corporate Social Responsibility Spend Is Eligible For Section 80G Deductions And Working Capital Adjustments Preclude Separate Interest Imputations On Outstanding Receivables Issue Whether Corporate Social Responsibility (CSR) expenditure, which is statutorily disallowed as a business expense under Section 37(1), can be claimed as a deduction under Section 80G if the donation is made to a… Read More »