View up to three time zones in Google Calendar on the web View up to three time zones in Google Calendar on the web Google making it easier to schedule and coordinate meetings across global teams by expanding time zone support in Google Calendar on the web. You can now configure and display up to… Read More »
GST CASE LAWS 7.10.2026 GST CASE LAWS 7.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 State Tax Officer v. Sree Amman Traders Click Here Absence of a separate notification does not invalidate cross-empowerment between State and Central GST officers, as cross-empowerment validity is established… Read More »
Constitutional Validity of Section 16(2)(c) Upheld; Routine ITC Denials Remanded for Detailed Supplier Inquiry Issue Constitutional Validity: Whether Section 16(2)(c) of the CGST/SGST Act, which conditions Input Tax Credit (ITC) on actual tax payment by the supplier, is unconstitutional under Articles 14 and 19 for imposing an impossible condition on purchasing dealers. Mechanical Reversal of… Read More »
Cross-Empowerment Under GST Act Operates Independently and Is Not Fettered by Non-Issuance of Notification Issue Whether cross-empowerment of State/UT and Central GST officers under Section 6 of the GST Act requires a specific prior notification to authorize proceedings, or if powers can be exercised absent such notification. Facts Dual Proceedings Initiated: Assessees faced summons and… Read More »
INCOME TAX CASE LAWS 07.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 2(22) Deputy Commissioner of Income Tax v. Sahara India (Firm) Click Here Where the assessee-firm, acting as an agent for SIFCL, carried payables in its books pending remittance in the ordinary course of business, such trade balances… Read More »
Setting Aside of Underlying Assessment Order Quashes Dependent Criminal Prosecution for Tax Evasion and False Verification Issue Whether criminal prosecution for willful attempt to evade tax and false verification under Sections 276C and 277 read with Section 278B remains maintainable after the underlying assessment order forming the sole basis of the complaint is set aside… Read More »
ITAT Recalls Order and Restores Appeal as Assessee Intended Only Partial Withdrawal Under MAP Scheme ITAT Recalls Order and Restores Appeal as Assessee Intended Only Partial Withdrawal Under MAP Scheme Issue Whether the Appellate Tribunal should recall its earlier order and restore an appeal under Section 254(2) when an order dismissing the entire appeal as… Read More »
High Court Will Not Disturb Concurrent Condonation Rejection Unless Findings Are Shown Perverse Issue Whether the High Court under Section 260A can re-appreciate factual findings and interfere with concurrent orders of the CIT(A) and the ITAT rejecting the condonation of a 441-day delay in filing a first appeal. Facts Delay in Appeal: For Assessment Year… Read More »
Section 153C Reassessment Lacking Specific Assessment Year Mapping in Satisfaction Note Quashed as Void Issue Whether proceedings initiated under Section 153C of the Income-tax Act, 1961 are legally valid when the satisfaction note recorded by the Assessing Officer fails to demonstrate how the seized incriminating material relates to specific assessment years. Facts Initiation of Proceedings:… Read More »
Reassessment Order and Notice Quashed as Sanction Was Granted Mechanically Without Considering Assessee’s Response Issue Whether an order under Section 148A(d) and the consequent reassessment notice under Section 148 are legally sustainable when sanction under Section 151 is granted mechanically without considering the reply filed by the assessee to the notice issued under Section 148A(b).… Read More »