Monthly Archives: October 2026

Form 10B Accepted Within Extended Return Due Date Constitutes Valid Compliance Entitling Section 11 Exemption

By | October 17, 2026
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Form 10B Accepted Within Extended Return Due Date Constitutes Valid Compliance Entitling Section 11 Exemption Issue Whether uploading Form 10B on the due date of the return and formal trustee acceptance on the next day—prior to the extended return deadline—satisfies Section 12A(1)(b) compliance, making disallowance under Section 143(1) and rejection of condonation under Section 119(2)(b)… Read More »

Revisional Order Under Section 263 Invalid as Interest Under Section 28 Land Acquisition Act Forms Exempt Compensation

By | October 17, 2026
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Revisional Order Under Section 263 Invalid as Interest Under Section 28 Land Acquisition Act Forms Exempt Compensation Issue Whether interest received under Section 28 of the Land Acquisition Act, 1894 forms part of compensation exempt under Section 10(37), and whether the PCIT/CIT can invoke revision under Section 263 where the Assessing Officer accepted the claim… Read More »

Swiss Affiliate (EXP-IN) Not a DAPE; Business Profits Not Taxable in India, Reassessment Sanctions Held Valid

By | October 17, 2026
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Swiss Affiliate (EXP-IN) Not a DAPE; Business Profits Not Taxable in India, Reassessment Sanctions Held Valid Issues Agency Permanent Establishment (DAPE): Whether the Swiss assessee’s Indian affiliate (EXP-IN) constituted a Dependent Agent Permanent Establishment (DAPE) in India under Article 5(5) of the India–Switzerland DTAA, making its revenue taxable in India. Validity of Reassessment Sanction: Whether… Read More »

GST CASE LAWS 15.10.2026

By | October 16, 2026
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GST CASE LAWS 15.10.2026 GST Case Laws & Advisory Summary Relevant Act Section Case Law Title / Source Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 5 Wood India Engineering & Projects (P.) Ltd., In re Click here For IT group support services received from a foreign related party under RCM, the… Read More »

Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach

By | October 16, 2026
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Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach Issue Whether the GST audit was time-barred under Section 65(4) of the CGST/KGST Act, and whether a Show Cause Notice issued prior to considering the petitioner’s reply to audit discrepancies violates Rule 101 and natural justice principles. Facts Notice… Read More »

Cancellation Order On Dropped Grounds And Uncommunicated Allegations Breaches Natural Justice And Is Quashed

By | October 16, 2026
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Cancellation Order On Dropped Grounds And Uncommunicated Allegations Breaches Natural Justice And Is Quashed Issue Whether a proper officer can issue a repeat Show Cause Notice and pass a cancellation order on identical grounds previously dropped, and whether introducing unalleged grounds in the final cancellation order violates principles of natural justice. Facts Registration & First… Read More »

New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation

By | October 16, 2026
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New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation Issue Whether the Appellate Authority can introduce new grounds under Section 16(2)(b) or 16(2)(c) that were not part of the original Show Cause Notice (SCN) or Order-in-Original to sustain an Input Tax Credit (ITC) disallowance, and whether ITC for FY 2018-19 availed… Read More »

Assignment of GIDC Leasehold Rights Is Transfer of Benefits Out of Immovable Property, Not Taxable Under GST

By | October 16, 2026
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Assignment of GIDC Leasehold Rights Is Transfer of Benefits Out of Immovable Property, Not Taxable Under GST Issue Whether the assignment, transfer, or sale of leasehold rights in a GIDC industrial plot constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST. Facts Original Allotment & E-Auction: GIDC originally allotted an… Read More »

Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST

By | October 16, 2026
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Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »