High Court Condones 163-Day Delay In Filing GST Appeal To Permit Substantive Adjudication On Merits Issue Whether an inordinate delay of 163 days in filing a statutory GST appeal under Section 107—which exceeds the one-month condonable window—can be condoned in exercise of writ jurisdiction to allow deciding the substantive challenge on merits. Facts Order-in-Original: An… Read More »
Dropping Registration Cancellation Proceedings Does Not Bar Subsequent Adjudication Under Section 74 Issue Whether the dropping of GST registration cancellation proceedings bars the Revenue from subsequently initiating tax adjudication under Section 74 for fraud or suppression, and whether a writ petition challenging a show-cause notice is maintainable. Facts Assessment Period: The dispute pertains to Financial… Read More »
GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required GST Determination Order Passed Before Annual Return Due Date Is Premature And Invalidation Required Issue Whether a tax determination order under Section 73 passed prior to the statutory due date for filing the annual return under Section 44 is legally sustainable.… Read More »
Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Written Communication Of Factual Basis Validates Arrest Under Section 69 Despite Minor Record Discrepancies Issue Whether an arrest made under Section 69 of the CGST Act is vitiated due to alleged non-communication of written grounds, minor timing contradictions in records, and… Read More »
GST On Corporate Guarantees Valid As Supply But Rule 28 Mandatory Benchmark “Whichever Is Higher” Read Down Issue Whether executing a corporate guarantee without consideration for a subsidiary constitutes a taxable “supply of service” under Section 7 and Schedule I/II of the CGST Act. Whether the mandatory 1% valuation benchmark and the term “whichever is… Read More »
Transfer Pricing Adjustments Restricted, Foreign Travel Disallowance Quashed, And Carbon Credit Sale Held Capital Receipt Transfer Pricing Adjustments Restricted, Foreign Travel Disallowance Quashed, And Carbon Credit Sale Held Capital Receipt Issue Whether transfer pricing adjustments for corporate guarantee fees and interest rates should be restricted based on precedents from the assessee’s own case. Whether an… Read More »
INCOME TAX CASE LAWS 19.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Sun Pharma Laboratories Ltd. v. Deputy Commissioner of Income-tax Partnership interest assigned in an LLP constitutes a capital asset and transfer; matter remanded for proper valuation to compute actual capital gain or loss. Click Here Income-tax Act, 1961 Section… Read More »
Section 271DA Penalty Initiates On Joint Commissioner Notice and Must Begin Within Six Months Issue Whether penalty proceedings under Section 271DA are initiated upon the Assessing Officer’s proposal or upon the Joint Commissioner issuing a notice under Section 274. Whether there is a time limit for the Joint Commissioner to initiate Section 271DA penalty proceedings… Read More »
Cost Of Low Pressure Steam Transferred To Paper Division Cannot Be Treated As Nil For Section 80 IA Computation Issue Whether tax authorities can assign a nil cost to low-pressure steam transferred to a paper division and allocate the entire cost exclusively to electricity generation, thereby converting an eligible Section 80-IA captive power unit into… Read More »
Revenue Appeal Dismissed As Monetary Threshold Below CBDT Limits Applies Retroactively To Pending Matters Issue Whether an Income Tax Appeal filed by the Revenue before the High Court is maintainable when the disputed tax value is below the revised monetary threshold of ₹2 crores prescribed by the CBDT Circular dated 17 September 2024. Facts Appeal… Read More »