An application for registration under Section 80G cannot be rejected without the authority properly considering the assessee’s explanation regarding the nature of its expenses.

By | October 10, 2025
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An application for registration under Section 80G cannot be rejected without the authority properly considering the assessee’s explanation regarding the nature of its expenses. Issue Can an application for approval under Section 80G(5) of the Income-tax Act, 1961, be rejected on the grounds of excessive religious expenditure without the adjudicating authority properly considering the assessee’s… Read More »

The stamp duty value on the date of the agreement should be considered for Section 56(2)(x) if part of the payment was made at that time through a banking channel.

By | October 10, 2025
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The stamp duty value on the date of the agreement should be considered for Section 56(2)(x) if part of the payment was made at that time through a banking channel. Issue For the purpose of applying the deeming provision of Section 56(2)(x) of the Income-tax Act, 1961, should the stamp duty value be taken on… Read More »

No penalty u/s 271A for non-maintenance of books as sec. 44AA inapplicable to local authority : ITAT

By | October 10, 2025
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The requirement to maintain books of account under Section 44AA of the Income-tax Act, 1961, does not apply to a “Local Authority” that is not engaged in a business or profession. Issue Can a penalty be legally levied under Section 271A of the Income-tax Act, 1961, on a “Local Authority” for an alleged failure to… Read More »

ITAT rightly refused to admit additional evidence as assessee had declared cash as income in original return: HC

By | October 10, 2025
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Additional evidence cannot be used to contradict an income already declared in a return. Issue Can a taxpayer, who has already voluntarily declared a sum of seized cash as their “income from other sources” in their filed income tax return, be allowed to introduce new and additional evidence at a late appellate stage to try… Read More »

HC dismissed writ petition as alternate remedy of appeal was available against order-in-original

By | October 10, 2025
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A writ petition is not maintainable if a statutory appeal remedy exists. Issue Should a High Court entertain a writ petition that challenges an adjudication order on the grounds of a violation of natural justice (specifically, improper service of a hearing notice), when a comprehensive statutory appellate remedy is available to the taxpayer under the… Read More »

GST Rate Cuts Empower Farmers, Artisans, and MSMEs in Arunachal Pradesh

By | October 10, 2025
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GST Rate Cuts Empower Farmers, Artisans, and MSMEs in Arunachal Pradesh The recent Goods and Services Tax (GST) rate rationalization, primarily through cuts from 12% to 5% across various products, is set to boost Arunachal Pradesh’s economy by improving affordability, market access, and strengthening local industries. Key Sectoral Benefits from Rate Reductions   Handicrafts and… Read More »

Category: GST

A technical glitch on the GST portal cannot be a reason to deny an ITC re-credit.

By | October 10, 2025
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A technical glitch on the GST portal cannot be a reason to deny an ITC re-credit. Issue Can the GST department refuse to re-credit a taxpayer’s legitimately due Input Tax Credit (ITC) by citing “technical limitations” or a lack of functionality on the common GST portal, especially when the taxpayer’s legal entitlement to that re-credit… Read More »

A court provided relief from multiple pre-deposits for overlapping GST demands.

By | October 10, 2025
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A court provided relief from multiple pre-deposits for overlapping GST demands. Issue When a taxpayer is faced with multiple, overlapping demand orders and notices from different GST authorities for the exact same issue and period, what is the appropriate legal remedy, and can a High Court provide relief from the statutory requirement of making a… Read More »

Category: GST

A demand notice under Section 73 of the CGST Act is invalid if it’s not preceded by a scrutiny notice in Form GST ASMT-10, as required by Section 61 of the Act.

By | October 10, 2025
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A demand notice under Section 73 of the CGST Act is invalid if it’s not preceded by a scrutiny notice in Form GST ASMT-10, as required by Section 61 of the Act. Issue Can the GST authorities legally initiate demand and recovery proceedings under Section 73 of the CGST Act, 2017, based on discrepancies they… Read More »

Category: GST