Inordinate Delay of 1480 Days Without Sufficient Cause Refused; High Court Appeal Dismissed as Time-Barred Inordinate Delay of 1480 Days Without Sufficient Cause Refused; High Court Appeal Dismissed as Time-Barred Issue Whether an inordinate delay of 1480 days in filing an appeal under Section 260A by the Revenue department can be condoned, even after extending… Read More »
Revision under Section 263 Upheld for Non-Deduction of Tax at Source on Remuneration and Hire Charges Revision under Section 263 Upheld for Non-Deduction of Tax at Source on Remuneration and Hire Charges Issue Whether the Commissioner of Income Tax correctly assumed revisionary jurisdiction under Section 263 to set aside an assessment order as erroneous and… Read More »
Actuarial Deficit Contributions to Approved Funds Exceeding Statutory Ceilings Are Taxable Revenue Deductions Issue Whether contributions paid to an approved Superannuation Fund and Gratuity Fund to bridge an actuarial deficit—exceeding the standard percentage ceilings specified under the Income-tax Rules—are allowable deductions under Section 36(1)(iv) and Section 36(1)(v). Whether employee PF contributions deposited by an assessee… Read More »
Statutory limits on contributions do not apply to extraordinary payments bridging actuarial fund deficits. Issue Whether the statutory ceiling limits under Rule 87 (for superannuation funds) and Rule 103 (for gratuity funds) apply to extraordinary, ad-hoc contributions made by an employer solely to bridge actuarial deficits and ensure fund solvency. Facts Superannuation Contribution: For AY… Read More »
Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Single Composite Show Cause Notice for Multiple Financial Years Under Section 74 Is Invalid and Quashed Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 74 for multiple financial years is legally permissible under the CGST… Read More »
ITC Cannot Be Denied for Supplier Default Before Recovery Action Nor Under Time-Barred Section 74 Notices Issue Whether Input Tax Credit (ITC) can be denied to a recipient under Section 16(2)(c) solely due to non-payment of tax or non-reflection in GSTR-2A by the supplier, without first pursuing recovery against the supplier. Whether Section 74 can… Read More »
Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Dismissal of Appeal Set Aside and Remanded for Hearing on Merits As Uploading Show Cause Notice Only Under Portal Tab Violated Natural Justice Issue Whether an appellate order dismissing a GST appeal… Read More »
Show cause notice and demand order issued against a deceased sole proprietor are void ab initio. Issue Whether a Show Cause Notice (SCN), order-in-original, and recovery proceedings issued in the name of a deceased sole proprietor under Section 74 are legally sustainable, or whether proceedings must be initiated afresh against the legal representatives under Section… Read More »
Uploading SCN on additional notices tab without hearing details violates natural justice, setting order aside. Issue Whether an ex parte assessment order under Section 73 of the CGST/WBGST Act can be sustained when the Show Cause Notice (SCN) and order were uploaded under the ‘Additional Notices and Orders’ tab without specifying the date, time, and… Read More »
Actuarially backed superannuation contributions to remedy severe fund deficits are fully deductible without Rule 87 ceiling limits. Issue Whether an employer’s contribution to an approved superannuation fund to cure an actuarial deficit is subject to the 27% salary limit prescribed under Rule 87 of the Income-tax Rules, 1962, or deductible under Section 36(1)(iv) of the… Read More »