IMPORTANT INCOME TAX CASE LAW 14.10.25 Section Case Law Title Brief Summary Citation Relevant Act 10A Deputy Commissioner of Income-tax v. 63 Moons Technologies Ltd. Exemption under section 10AA could not be disallowed for an SEZ unit when all documentary evidence for software export and conditions under sections 10A and 10AA were met.… Read More »
IMPORTANT GST CASE LAWS 14.10.2025 Goods and Services Tax (GST) Case Law Summary Section Case Law Title Brief Summary Citation Relevant Act 2(30) Stark Photo Book v. Assistant Commissioner (Intelligence) Printing photos using customer’s digital content with own paper and ink is a composite supply of printing service (SAC 998386) taxable at 18%, not… Read More »
HC Quashes Section 74 Demand as Fraud Was Not Proven, Transaction’s Genuineness Upheld. Issue Can tax authorities sustain a demand and deny Input Tax Credit (ITC) under Section 74 (which deals with fraud, wilful misstatement, or suppression of facts) against a taxpayer who has provided substantial evidence proving the genuineness of a transaction, especially when… Read More »
HC Upholds Registration Cancellation for Non-Existent Premises, Directs Assessee to Statutory Appeal. Issue Can a High Court, in its writ jurisdiction, interfere with a GST registration cancellation order when the taxpayer was found to be operating from non-existent/non-functional premises for bill trading, especially when the proper procedure of issuing a show-cause notice and providing a… Read More »
HC Quashes Appeal Dismissal, Prioritizes Substantive Justice Over Hyper-Technical Procedural Lapses. Issue Whether an appellate authority can dismiss an appeal on a hyper-technical procedural ground, such as the non-receipt of certified copies, thereby denying the assessee a hearing on the merits of the case, especially when the appeal was filed within the statutory time limit.… Read More »
IMPORTANT INCOME TAX CASE LAWS 13.10.2025 Section Case Law Title Brief Summary Citation Relevant Act 69, 69A, 69B Hiralal Vijawat vs. ACIT/DCIT Entire income surrendered during a survey by a cloth and saree trader, asserting it arose from business (excess cash/stock, debtor cash, shop investment), was to be taxed as business income at normal… Read More »
Surrendered income from a survey is business income if the source is explained. Issue When a taxpayer, during a survey, surrenders undisclosed assets (like excess stock, cash, and investments) and declares them as their business income, can the Assessing Officer (AO) reject this explanation without contrary evidence and reclassify the amount under the deeming provisions… Read More »
IMPORTANT GST CASE LAWS 13.10.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act Rule 86A DDS Jewels (P.) Ltd. vs. State of Maharashtra An order blocking the Electronic Credit Ledger was set aside as it was passed before the expiry of the time limit in the Show Cause Notice (SCN) and without considering… Read More »
A 10% pre-deposit for a GST appeal stays further recovery action. Issue Once a taxpayer has made the mandatory 10% pre-deposit of a disputed tax demand in order to file a statutory appeal under Section 107 of the CGST Act, can the tax authorities legally continue to attach or freeze the taxpayer’s bank accounts… Read More »
A court directed a taxpayer to use an interim circular to stay recovery and await the formation of the GST Appellate Tribunal. On Interim Relief When the GST Tribunal is Not Constituted A taxpayer who wants to appeal an order but cannot because the GST Appellate Tribunal isn’t functional can get interim protection from recovery… Read More »