Re-import of LUT Exports is IGST-Free if No ITC Benefit Was Claimed. The Dispute: Re-import vs. Fresh Import The Conflict: The petitioner exported curcumin to the US under an LUT (Zero-rated supply). Due to a tariff hike, the US buyer refused the shipment, and the goods were brought back to India. The Revenue’s Stance: The… Read More »
Cotton Seed Oil Cake is Exempt Cattle Feed; Tax Paid During Demand is Refundable. The Dispute: Product Classification and End-Use The Conflict: The petitioner manufactured cotton seed oil cake (a by-product of oil extraction) and claimed it was exempt as “cattle feed.” The Revenue’s Stance: The tax authorities issued a demand (DRC-07) and denied the… Read More »
Solid Waste Management for Gram Panchayats is GST-Exempt as a Constitutional Sanitation Function. The Dispute: Service to Local Authority vs. Taxability The Conflict: A charitable trust entered into a service agreement with a Gram Panchayat to manage solid waste. The Services: Included door-to-door collection, transportation, segregation, recycling, street sweeping, and drain cleaning. The Applicant’s Question:… Read More »
TDS ON RENT PAYMENT TO NRI : NEW INCOME TAX RULES 2026 TDS ON RENT PAYMENT TO NRI : NEW INCOME TAX RULES 2026 Under the Income-tax Act, 2025, rent payments made to a Non-Resident Indian (NRI) for property located in India are subject to strict Tax Deducted at Source (TDS) regulations. Rent from property… Read More »
Whether tax payable has been grossed up as per section 393(10) of the Act ! Income Tax Act 2025 Whether tax payable has been grossed up as per section 393(10) of the Act ! Income Tax Act 2025 Under Section 393(10) of the Income-tax Act, 2025, the concept of “grossing up” applies when a payer… Read More »
Important Income Tax Case Laws 23.04.2026 Relevant Act Section / Authority Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 43B ExxonMobil Services and Tech. (P.) Ltd. v. DCIT Click Here Disallowance of bonus/commission u/s 143(1) due to mismatch with Audit Report remanded; AO must verify if actual payment was made within time. Income-tax… Read More »
list of nature of remittance in form 145 and 146 of Income Tax Rules 2026 for Payment to NRI list of nature of remittance in form 145 and 146 of Income Tax Rules 2026 for Payment to NRI S. No. Nature of Remittances 1 Advertisement Fee 2 AMC Charges 3 Architectural Services 4 Bandwidth… Read More »
ITAT Rectification Limitation Starts from Order Receipt; Wrongly Citing Precedents is a Rectifiable Mistake. I. Limitation Period for Miscellaneous Applications (M.A.) Crux: The 6-month window for filing a Rectification Application starts from the date you receive the order, not the date the order was passed. The Dispute The Tribunal passed an order on February 25,… Read More »
Tax Demands Quashed if Not Properly Served; Revenue’s 9-Year Silence Proves Lack of Service. The Dispute: Digital Service vs. Human Conduct The Conflict: The Revenue treated the taxpayer as an “assessee in default” for a massive accumulated tax demand spanning nearly a decade. The Taxpayer’s Stance: They claimed they were never served any assessment orders… Read More »
Infrastructure Tax Benefits Depend on Bearing Development Risks, Not the Method of Payment. The Dispute: Developer vs. Works Contractor The Conflict: The assessee executed massive hydro-electric projects (Koyna and Srisailam). The Revenue’s Stance: The Assessing Officer (AO) argued the assessee was a mere “Contractor.” The logic was that since the government paid the assessee periodically… Read More »