GST CASE LAW DIGEST 06.06.2026 GST CASE LAW DIGEST 06.06.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 69 / Section 132 Directorate General of GST Intelligence vs. Girish Sachdeva Click Here The High Court upheld that requiring a 7-day prior notice before making… Read More »
INCOME TAX CASE LAW 04.06.2026 INCOME TAX CASE LAW 04.06.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary Income Tax Act, 1961 Sec. 80P, 80AC, 139 T943 Vickrapandiyam Primary Agricultural Co-operative Credit Society Ltd. vs. Chief Commissioner of Income-tax Click Here Rejection of condonation of delay applications solely for non-furnishing of particulars is unsustainable.… Read More »
INCOME TAX CASE LAW 03.06.2026 INCOME TAX CASE LAW Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 2(24) PREMAL P. PANDYA v. Deputy Commissioner of Income-tax Click Here A whistleblower reward received from the US SEC after systematically collecting evidence of FCPA violations and active assistance with expectation of reward… Read More »
INCOME TAX CASE LAW 01.06.2026 INCOME TAX CASE LAW 01.06.2026 Income Tax Case Law Summary Section Case Law Title Brief Summary Citation Relevant Act Section 10(23C)(iiiab) Hidayatullah National Law University v. ACIT Exemption denied as Government grants received during the year were only 47.85% (less than the 50% threshold mandated under Rule 2BBB), failing the… Read More »
GST CASE LAWS 29.5.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated GST Act, 2017 Section 2 Fateh Education Consulting (P.) Ltd. v. Assistant Commissioner Click Here Marketing and recruitment support services provided directly to foreign universities (without authority to bind them or collect student fees) are not “intermediary” services. IGST refund on… Read More »
INCOME TAX CASE LAW 29.05.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 5 State Bank of India v. Assistant Commissioner of Income-tax Click Here Interest on a bank’s securities portfolio (treated as stock-in-trade) is taxable on an accrual basis, not a due basis, as covered by earlier Tribunal orders.… Read More »
INCOME TAX CASE LAWS 28.05.2025 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Sec. 2(47) Deputy Commissioner of Income-tax v. Sunil Kumar Sood Capital Gains (Transfer): Land financed by HBPL was transferred to it in FY 2016-17 to settle a loan liability via an arbitral award. The transfer was effective only… Read More »
No Unexplained Cash Addition Under Section 69A When Income Declared Under Presumptive Taxation : ITAT Summary : The ITAT Mumbai held that when an assessee declares income under the presumptive taxation scheme, Section 69A cannot be used to treat cash deposits as unexplained income, especially when there is no evidence of income from any other… Read More »