Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »
Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Unreasonable Post-Bid Offer Cannot Remedy Disqualified Tender Bid or Reopen Legal Tender Process Issue Whether an unsuccessful bidder in a public tender can challenge the award of contract under Article 226 of the Constitution by making a post-rejection reduced bid, alleging delay,… Read More »
Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Issue Whether the construction service for a B+G+31 storey building proposed as ‘Service Apartments’ falls under the construction services of multi-storey residential buildings or commercial buildings for determining GST… Read More »
In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000 Issue Whether room rent, diagnostic tests, medicines, consumables, and food provided to in-patients form a composite supply of healthcare services, and whether such bundled services are exempt from GST under Section 8 and Section 11 of the CGST/MGST Act, 2017. Facts Business… Read More »
Used Jute Gunny Bags Classifiable Under HSN 6305 Attracting 5 Percent or 18 Percent GST Based on Sale Value Issue What is the correct classification and applicable GST rate under Heading 6305 for the sale of used jute gunny bags (woven sacks without plastic coating) received during raw material procurement and sold as packing material?… Read More »
Laundry Soap Bars Classifiable Under HSN 34011942 and Attract 18 Percent GST Issue What is the correct classification and applicable GST rate for laundry/washing soap (in bar or cake form) used for cleaning clothes and household items under Heading 3401, as per Notification No. 09/2025-Central Tax (Rate)? Facts Applicant Business: The applicant is a GST-registered… Read More »
INCOME TAX CASE LAWS 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Munijhar v. Income-tax Officer Agricultural land situated beyond 8 km from municipal limits of Greater Noida is not a capital asset; profit on sale is exempt. Click Here Income-tax Act, 1961 Section 2(24) DCIT v. ACC Ltd. Excise-duty exemption… Read More »
No Adverse Action Permissible for Non-Deduction of TDS on Lease Rent Paid to GNOIDA Issue Whether an assessee can be subjected to adverse action under Section 201 for non-deduction of tax at source (TDS) under Section 194-I of the Income-tax Act, 1961 (Section 393 / Section 398 of the Income-tax Act, 2025) on annual lease… Read More »
Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order passed under Section 144B of the Income-tax Act, 1961 (Section 273 of the Income-tax Act, 2025) is legally sustainable when the Assessing Officer fails to grant a personal hearing through video conference despite an… Read More »
Cancellation of Registration Under Section 12AB Invalid as Educational Trust’s Turnkey Project Was Not Non-Genuine Activity Cancellation of Registration Under Section 12AB Invalid as Educational Trust’s Turnkey Project Was Not Non-Genuine Activity Issue Whether the cancellation of registration under Section 12AB of the Income-tax Act, 1961 (Section 332 of the Income-tax Act, 2025) is legally… Read More »