Mechanical rejection of delay condonation is unsustainable; a reasoned order is mandatory. Issue Is a mechanical order from a tax authority rejecting a delay condonation application, without addressing the applicant’s specific reasons, legally valid? Facts An assessee filed their income tax return for the assessment year 2021-22 with a delay of 12 days. The assessee… Read More »
The receipt of a free flat during Assessment Year 2007-08 is not taxable, as Section 56(2)(v) of the Income-tax Act at that time only covered the receipt of money, not immovable property. Issue Whether the value of an immovable property, in this case a flat, received free of cost by an individual during the Assessment… Read More »
The receipt of a free flat during Assessment Year 2007-08 is not taxable, as Section 56(2)(v) of the Income-tax Act at that time only covered the receipt of money, not immovable property. Issue Whether the value of an immovable property, in this case a flat, received free of cost by an individual during the Assessment… Read More »
A provision for discount is an allowable expenditure if it is based on a scientific method and is consistently discharged in subsequent years. Issue Is a “provision for discount” an allowable business expenditure under Section 37(1) of the Income-tax Act, 1961, or should it be disallowed as an inadmissible contingent liability? Facts For the assessment… Read More »
The rejection of a trust’s registration is invalid if the authority fails to consider a reply that the assessee has duly filed. Issue Is an order rejecting a trust’s application for registration under Section 12A of the Income-tax Act, 1961, sustainable in law if it is passed on the grounds of non-compliance, when in fact… Read More »
IMPORTANT GST CASE LAW 21.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Classification of Services Protego Services LLP, In re The AAR ruled that services for transportation and catering provided directly to school students are not exempt from GST, as the services were not rendered to the school administration but to the students… Read More »
Proceedings for excess stock found at a business premise must be initiated under Sections 73/74 of the CGST Act, not under the confiscation provisions of Section 130. Issue Whether the discovery of excess stock during a survey at a taxpayer’s registered business premises should trigger confiscation proceedings under Section 130 of the CGST Act, or… Read More »
The mandatory pre-deposit for filing a GST appeal can be paid by utilizing the Electronic Credit Ledger. Issue Can an assessee fulfill the mandatory pre-deposit requirement for filing an appeal under Section 107 of the CGST Act by using the credit available in their Electronic Credit Ledger, or is a cash payment mandatory? Facts An… Read More »
An NCLT-approved resolution plan under the Insolvency and Bankruptcy Code extinguishes all past tax liabilities, rendering subsequent demand notices invalid. Issue Can tax authorities continue to pursue and enforce tax demands for a period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC)? Facts The petitioner, a company… Read More »
The state cannot retain a pre-deposit amount on technical grounds, as it would amount to impermissible undue enrichment. Issue Can tax authorities refuse to refund a mandatory pre-deposit amount, which an assessee is otherwise entitled to, by citing procedural grounds such as the application being barred by limitation? Facts The assessee, in order to file… Read More »