Consistency in Approvals: Rejection of R&D Facility Approval Under Section 35(2AB) for Earlier Years Remanded for Reconsideration After Approval Granted for Subsequent Year

By | January 9, 2026
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Consistency in Approvals: Rejection of R&D Facility Approval Under Section 35(2AB) for Earlier Years Remanded for Reconsideration After Approval Granted for Subsequent Year   ISSUE Whether the authorities are justified in rejecting the approval for an In-house R&D facility under Section 35(2AB) for earlier assessment years (2015-16 and 2016-17) when the same facility has been… Read More »

DEPB Benefits are Intrinsically Linked to Export Business; Must be Included in Turnover for Gross Profit Estimation and Not Taxed Separately

By | January 9, 2026
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DEPB Benefits are Intrinsically Linked to Export Business; Must be Included in Turnover for Gross Profit Estimation and Not Taxed Separately   ISSUE Whether Duty Entitlement Pass Book (DEPB) income constitutes “operating income” directly connected with normal export operations, and consequently, whether the Assessing Officer is justified in excluding DEPB receipts from the turnover to… Read More »

Writ Jurisdiction Refused: Show Cause Notice Under Benami Act Held Valid Based on Incriminating Excel Sheets and Statements of Beneficial Owners

By | January 9, 2026
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Writ Jurisdiction Refused: Show Cause Notice Under Benami Act Held Valid Based on Incriminating Excel Sheets and Statements of Beneficial Owners   ISSUE Whether a Show Cause Notice issued under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 is valid when based on incriminating digital evidence (Excel sheets) found during a search… Read More »

Income Declaration Scheme (IDS): Tax Paid as Self-Assessment Tax Upon Default of Installment Must Be Adjusted Against IDS Liability; Denial of Form-4 Held Arbitrary

By | January 9, 2026
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Income Declaration Scheme (IDS): Tax Paid as Self-Assessment Tax Upon Default of Installment Must Be Adjusted Against IDS Liability; Denial of Form-4 Held Arbitrary   ISSUE Whether an amount paid as Self-Assessment Tax (after the IDS declaration was deemed void due to non-payment of the final installment) can be treated as payment towards the Income… Read More »

IMPORTANT GST CASE LAWS 03.01.2026

By | January 9, 2026
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IMPORTANT GST CASE LAWS 03.01.2026 Relevant Act Section Case Law Title Brief Summary Citation IGST Act, 2017 Section 2(13) (Intermediary) IDP Education India (P.) Ltd. v. Union of India Assisting students to secure admission in foreign universities under a bi-partite agreement with foreign entities is an Export of Service, not an “Intermediary” service. The demand… Read More »

Category: GST

Anti-Profiteering: Builder Directed to Pass Benefit of Rs. 20.21 Lakhs to Remaining 21 Homebuyers; DGAP Report Accepted Unopposed

By | January 9, 2026
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Anti-Profiteering: Builder Directed to Pass Benefit of Rs. 20.21 Lakhs to Remaining 21 Homebuyers; DGAP Report Accepted Unopposed ISSUE Whether a real estate developer, having passed on the benefit of additional Input Tax Credit (ITC) to the majority of homebuyers (1177), is still liable under Section 171 to pass on the pending benefit to the… Read More »

Category: GST

Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit

By | January 9, 2026
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Availability of Alternative Remedy: Writ Petition Dismissed as GST Appellate Tribunal (GSTAT) becomes Functional; Assessee Directed to File Statutory Appeal and Make Pre-Deposit ISSUE Whether a Writ Petition is maintainable against an appellate order on the ground that the GST Appellate Tribunal (GSTAT) is not functional, especially when the Government has subsequently notified the Tribunal’s… Read More »

Category: GST

Conflict Between ‘Deemed Supply’ and ‘Export Benefits’: High Court Directs CBIC to Clarify Taxability of Services Provided to Foreign Entity Without Consideration (Network Agreement)

By | January 9, 2026
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Conflict Between ‘Deemed Supply’ and ‘Export Benefits’: High Court Directs CBIC to Clarify Taxability of Services Provided to Foreign Entity Without Consideration (Network Agreement)   ISSUE Whether a service provided to a foreign entity without consideration (under a mutual network agreement), which is treated as a “Supply” under Section 7(1)(a) of the CGST Act, can… Read More »

Category: GST

Last-Mile Delivery for E-Commerce via Road with Consignment Note Qualifies as GTA Service; Exempt when Provided to Unregistered Persons

By | January 9, 2026
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Last-Mile Delivery for E-Commerce via Road with Consignment Note Qualifies as GTA Service; Exempt when Provided to Unregistered Persons   ISSUE Classification: Whether a logistics provider delivering goods purchased from e-commerce portals exclusively by road (trucks/vans/two-wheelers) and issuing a consignment note qualifies as a Goods Transport Agency (GTA) under GST. Exemption: Whether such GTA services… Read More »

Category: GST

CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES

By | January 9, 2026
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CESS DEMAND QUASHED: LATE GSTR-9 VALID IF FILED BEFORE OCT 2023 AMENDMENT; REVENUE NEUTRALITY APPLIES   ISSUES Validity of Late GSTR-9: Whether a GSTR-9 (Annual Return) filed belatedly on 28.08.2023 can be ignored by the Revenue relying on the amendment to Section 44 (which restricts late filing) that came into effect subsequently on 01.10.2023. Revenue… Read More »

Category: GST