ITC Is Allowable Under Section 16(5) When Returns Are Furnished Before the Stipulated Extended Cut-Off Date Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period 01.04.2018 to 31.03.2019 under Section 16(5) of the CGST/KSGST Act when monthly returns were filed after the original Section 16(4) deadline but before November 30,… Read More »
GST on Pre-GST Works Contracts Is Reimburseable Based on GST-VAT Differential for Post-December 2017 Supplies Issue Whether a contractor executing a pre-GST works contract is entitled to reimbursement of GST incurred post-July 1, 2017, and how such reimbursement should be calculated considering the tax transition from VAT to GST. Facts Pre-GST Contract: The contractor was… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Immovable Property Benefit and Not Taxable Supply Issue Whether the assignment of leasehold rights in a GIDC plot by a lessee to a third party for consideration constitutes a taxable supply of services under GST (specifically under SAC 99979, Sr. No. 35 of Notification No. 11/2017-CT (Rate)).… Read More »
Printing Services Using Own Materials for Customer Content Classify as SAC 9989 at 18 Percent GST Issue Whether the printing of textbooks, large print books, online admission booklets, and non-textbook publications using the applicant’s own paper, ink, and consumables—where content/copyright is owned and supplied by the customer—constitutes a supply of goods under Chapter Heading 4901,… Read More »
Supply of Earmarked MHADA Flats with Additional FSI Incurred Pre-OC Is Taxable Works Contract Benchmarked at Open Market Value Issue Whether the supply of 19 MHADA flats by a real estate developer constitutes a taxable works contract service under GST when sale agreements and monetary considerations occur post-OC, but non-monetary consideration (additional FSI) was received… Read More »
INCOME TAX CASE LAWS 14.10.2026 Here is the structured summary of the case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Oberoi Hotels (P.) Ltd. v. Deputy Commissioner of Income-tax Click here Management fees from Hotel Meena House Oberoi, Cairo, constituted… Read More »
Settlement Commission Cannot Grant Immunity to Pre-Initiated Prosecutions, But Prolonged Criminal Proceedings Are Liable to Quashing Issue Whether the Settlement Commission has statutory jurisdiction under Section 245H to grant immunity from prosecution if criminal proceedings were already initiated before the filing of a settlement application under Section 245C. Whether ongoing criminal prosecution under Section 277… Read More »
Assessee Cannot Challenge Jurisdiction Transfer under Section 127 After Consenting and Participating in Central Circle Assessments Issue Whether transfer orders passed under Section 127 and consequential assessment orders under Sections 153A, 153C, and 144 can be challenged on technical grounds of non-service or procedural lapses when the assessee had consented to centralization and actively participated… Read More »
Accumulated Non-Business Losses of Category II AIF as on 31-3-2019 Are Eligible for Carry Forward and Set Off by Unit Holders Issue Whether non-business losses accumulated at the level of a Category II Alternative Investment Fund (AIF) as on 31-3-2019 can be passed through, carried forward, and set off by unit holders against their capital… Read More »
Revision under Section 263 Invalid When Assessing Officer Enquired and Applied Mind on MAT Adjustments Issue Whether the Principal Commissioner of Income Tax (PCIT) can invoke revisionary jurisdiction under Section 263 merely to order further inquiries when the Assessing Officer (AO) has already conducted adequate inquiries and applied his mind to MAT adjustments during assessment… Read More »