Subsequent parallel adjudication on the same cause and period by distinct GST authorities is barred Issue Whether the State GST authority can proceed with parallel adjudication and tax demands for the 2019-20 period when the Central GST authority has already initiated parallel proceedings on the exact same subject-matter and cause of action. Facts The petitioner-assessee… Read More »
INCOME TAX CASE LAWS 30.05.2026 INCOME TAX CASE LAWS Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(14) Jignesh Harshadbhai Patel v. Income-tax Officer Click Here Jointly owned agricultural land located beyond municipal limits does not constitute a “capital asset”. No capital gains addition is sustainable, especially when identical transactions… Read More »
Mandamus cannot compel authorities to issue Form 26A certificates without supporting verifiable data Issue Whether a writ of mandamus can be issued to compel a deductor (Airports Authority of India) to execute an Accountant’s Certificate in Form 26A when the underlying physical and digital records required to verify the tax payment data have been destroyed… Read More »
No TDS is permissible on enhanced highway acquisition compensation as it constitutes a tax-exempt judgment debt Issue Whether tax deduction at source (TDS) under Section 194LA of the Income-tax Act can be deducted from enhanced compensation awarded via an arbitral award under Section 3G(5) of the National Highways Act for the acquisition of agricultural land,… Read More »
Proceedings Initiated Against a Deceased Person Are Legally Unsustainable and Must Target Legal Representatives Issue Whether income tax proceedings initiated and notices issued under Section 148A and Section 274 directly against a deceased assessee are legally sustainable, or if the Revenue is statutorily required to bring such actions exclusively against the legal representatives under Section… Read More »
Reassessment Notice for AY 2013-14 Issued on 31.03.2024 Quashed as Beyond Ten-Year Limit Issue Whether a reassessment notice issued under Section 148 on March 31, 2024, for the Assessment Year 2013-14 is legally sustainable, or if it must be quashed as time-barred for exceeding the absolute 10-year statutory limitation period when calculated backward from the… Read More »
Reassessment Notice Issued Beyond Ten-Year Limit Is Time-Barred and Liable to Be Quashed Issue Whether a reassessment notice issued under Section 148 on March 31, 2024, for the Assessment Year 2013-14, is legally sustainable or if it must be quashed as time-barred for exceeding the absolute statutory limitation period of 10 years when calculated backward… Read More »
Unintentional Delay in Filing Appeal Must Be Condoned to Ensure Adjudication on Substantive Merits Issue Whether a delay of 524 days in filing an appeal before the CIT(A) should be condoned in the interest of substantial justice when the assessee demonstrates a bona fide cause, and whether the CIT(A) can dismiss such an appeal solely… Read More »
Third-Party Share Capital Additions Under Section 68 Are Invalid Without Proof of Round-Tripping By Assessee Issue Whether an addition under Section 68 on account of share capital received from a third-party investor can be sustained in the hands of the recipient-assessee company in the absence of any evidence showing that the invested funds originated from… Read More »
Double disallowances must be deleted, broken-period interest is untaxable as business income, and DTAA dividend rates require verification Issue Issue I (Double Disallowance): Whether the Assessing Officer is legally justified in making an addition for a written-off investment during assessment when the assessee had already voluntarily added back and disallowed the exact same amount in… Read More »