Assessment Order Quashed: Violation of Natural Justice in Faceless Proceedings (Section 144B) 1. The Core Dispute: Order Passed Before Scheduled Hearing In this case, the Faceless Assessment process reached a critical stage where the Assessing Officer (AO) proposed a variation (addition) to the assessee’s income. The Request: Upon receiving the Show Cause Notice (SCN) proposing… Read More »
Deduction u/s 80JJAA Valid Despite Delay in Filing Form 10DA 1. The Core Dispute: Technical Delay vs. Substantive Right The assessee claimed a deduction under Section 80JJAA, which provides a tax incentive for businesses that generate new employment. The Assessing Officer (AO) disallowed the claim during the processing of the return under Section 143(1) because… Read More »
Denial of Section 54B Exemption for Land Purchased in Spouse’s Name 1. The Core Dispute: Investment in Spouse’s Name The assessee sold agricultural land and reinvested the capital gains to purchase new agricultural land. To defer tax liability, the assessee claimed an exemption under Section 54B of the Income-tax Act, 1961. The Conflict: The Assessing… Read More »
Income Tax Case Summary: Capital Expenditure, MAT, and Section 14A Disallowances (AY 2016-17) I. Classification of Software Expenditure (Section 37(1)) The assessee, a real estate developer, claimed ERP and software expenses as revenue expenditure. The Assessing Officer (AO) disagreed, treating them as capital due to their enduring benefit. Court’s Ruling: The court held that while… Read More »
Condonation of Delay for Form 10AB under Finance Act (No. 2), 2024 1. The Core Dispute: Late Filing of Form 10AB The assessee-trust held a provisional registration under the new tax regime. To transition from provisional to regular (permanent) registration, the trust was required to file Form 10AB within the prescribed window (either six months… Read More »
IMPORTANT GST CASE LAWS 04.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 11 / Exemption Advanced Hair Restoration India (P.) Ltd., In re [Healthcare Exemption] Treatments for Psoriasis, Dermatitis, and Anti-fungal infections are exempt as “Healthcare Services” (Sl. No. 74). However, Hair Transplants solely for aesthetics remain taxable. Click… Read More »
GSTAT Remands Anti-Profiteering Case to DGAP for Correct Data Re-Investigation 1. The Core Dispute: Erroneous Data Submission The respondent (APV Realty Limited) was under investigation for allegedly failing to pass on the benefits of Input Tax Credit (ITC) or GST rate reductions to its customers, as mandated by Section 171 of the CGST Act. The… Read More »
Supreme Court Verdict: Education Consultancy Classified as Export of Service (2026) 1. The Core Dispute: Agency vs. Independent Export The dispute focused on whether educational consultants recruitment for foreign universities are “Intermediaries” or “Service Exporters.” Revenue’s Stand: They argued consultants are Intermediaries under Section 2(13) of the IGST Act, acting as agents between students and… Read More »
Bombay High Court Ruling: Clubbing of Financial Years in Section 74 SCN 1. The Core Dispute: Consolidated vs. Year-Wise Notices The petitioner challenged a Show Cause Notice (SCN) issued by the Deputy Director, DGGI, which clubbed multiple financial years—FY 2017-18, 2018-19, and 2019-20—into a single composite demand under Section 74 of the CGST Act. Petitioner’s… Read More »
Case Summary: High Court Quashes “Negative Blocking” of Electronic Credit Ledger 1. The Core Dispute: Blocking Non-Existent Credit The jurisdictional GST authority blocked the Electronic Credit Ledger (ECL) of the assessee. However, since the ledger had a Nil balance at the time, the department recorded a negative entry. The Problem: By inserting a negative balance,… Read More »