Surrendered income from a survey is business income if the source is explained.

By | October 14, 2025

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

By | October 14, 2025

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 payment made during an investigation can be treated as a deposit, and further recovery can be stayed by a court pending the final outcome of the case.

By | October 14, 2025

A payment made during an investigation can be treated as a deposit, and further recovery can be stayed by a court pending the final outcome of the case. Issue What is the legal status of a substantial payment made by a taxpayer via Form DRC-03 during an ongoing investigation, when the taxpayer claims the payment… Read More »

Category: GST

An appeal cannot be rejected for a minor procedural lapse like not filing a certified copy.

By | October 14, 2025

An appeal cannot be rejected for a minor procedural lapse like not filing a certified copy. Issue Can a GST Appellate Authority reject an appeal that has been filed within the statutory time limit, solely on the hyper-technical ground that a physical certified copy of the order being appealed was not submitted, without giving the… Read More »

Category: GST