Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Restoration of Cancelled GST Registration Permitted Subject to Filing Pending Returns and Clearing Tax Dues Issue Whether a taxpayer whose appeal against the cancellation of GST registration was dismissed on grounds of limitation (and not on merits) can be granted… Read More »
GSTR-2A and GSTR-3B Mismatch Cannot Conclusively Prove Wrongful Input Tax Credit Availment Without Independent Inquiry Issue Whether a mismatch between GSTR-3B and GSTR-2A for FY 2019-20 can automatically be treated as conclusive proof of wrongful Input Tax Credit (ITC) availment to confirm tax demands under CGST/SGST heads without independent verification, books examination, or issuing a… Read More »
INCOME TAX CASE LAWS 08.09.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 9 Caterpillar India (P.) Ltd. v. Deputy Commissioner of Income-tax Reimbursement of actual salary to overseas AEs for seconded employees working under the assessee’s control—where tax was deducted under section 192—is a pure reimbursement without an income… Read More »
Employee cannot be held liable or denied credit for TDS deducted by employer but not deposited. Issue Whether an employee-assessee can be denied TDS credit and subjected to direct tax demands when the employer deducts tax at source from salary but fails to deposit it with the Central Government. Facts The assessee-employee was employed with… Read More »
Charge over Seized Cash Extinguishes Once Searched Person’s Assessment Concludes, Entitling Assessee to Refund Credit Charge over Seized Cash Extinguishes Once Searched Person’s Assessment Concludes, Entitling Assessee to Refund Credit Issue Whether, after the assessment of the searched person was completed with no demand, the Department’s charge over seized cash under Section 132B stood extinguished,… Read More »
Institutions with religious activities qualify for Section 80G registration if religious expenditure is under 5%. Issue Whether an institution engaged in religious activities remains eligible for approval under Section 80G if its religious expenditure does not exceed 5% of its total income pursuant to the deeming fiction under Section 80G(5B) [Section 133 of Income-tax Act,… Read More »
Addition under Section 69A for repaid prior-year loan routed through banking channels is unsustainable. Addition under Section 69A for repaid prior-year loan routed through banking channels is unsustainable. Issue Whether an addition under Section 69A can be sustained as unexplained money on account of alleged bogus accommodation entries when the loan was actually received in… Read More »
Addition under Section 56(2)(vii)(b) is unsustainable when Permanent Alternate Accommodation is granted against relinquishing sub-tenancy rights without receipt of possession. Issue Whether an addition under Section 56(2)(vii)(b) can be sustained when the assessee acquired entitlement to Permanent Alternate Accommodation (PAA) directly in consideration for relinquishing existing sub-tenancy/occupancy rights under a redevelopment agreement, and where physical… Read More »
Addition for unexplained loan deleted as identity proven, while undervaluation matter remanded for agreement verification. Issue Unexplained Investments (Section 69): Whether an addition made by the AO under Section 69 on account of an unexplained loan investment is liable to be deleted when the assessee furnished the lender’s PAN, loan confirmation letter, and bank statements… Read More »
EPF/ESI delayed by web portal technical glitches is deductible under Section 36(1)(va). Issue Whether a one-day delay in remitting employee EPF/ESI contributions due to technical glitches and non-availability of the payment gateway/EPFO web portal beyond the assessee’s control constitutes a violation of Section 36(1)(va) disallowing the deduction. Facts Assessee & Assessment Year: The assessee is… Read More »