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    October 8, 2026   Case Laws GST
    Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
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    Revisionary jurisdiction fails where examined, plausible exemption claims for compulsory-acquisition interest are challenged solely on taxability.
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    TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
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    Proportionate common-expenditure deduction protects taxable non-member receipts; cellular-tower terrace rent is house-property income with statutory d...
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    Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
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    Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under...
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    October 8, 2026   Case Laws Income Tax
    Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
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October 8, 2026   Case Laws GST
Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
October 8, 2026   Case Laws GST
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existing record.
October 8, 2026   Case Laws Income Tax
Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
October 8, 2026   Case Laws Income Tax
Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.
October 8, 2026   Case Laws Income Tax
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income computation.
October 8, 2026   Case Laws Income Tax
Section 263 revision cannot replace an Assessing Officer's reasoned inquiry into already examined accommodation-entry information.
October 8, 2026   Case Laws Income Tax
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer-pricing proceedings.
October 8, 2026   Case Laws Income Tax
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or ownership.
October 8, 2026   Case Laws Income Tax
Revisionary jurisdiction fails where examined, plausible exemption claims for compulsory-acquisition interest are challenged solely on taxability.
October 8, 2026   Case Laws Income Tax
Unverifiable Purchases: accepted sales support profit-element addition, while transaction-specific intelligence sustains reassessment jurisdiction and limits remand.
October 8, 2026   Case Laws Income Tax
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins fall within range.
October 8, 2026   Case Laws Income Tax
Proportionate common-expenditure deduction protects taxable non-member receipts; cellular-tower terrace rent is house-property income with statutory deductions.
October 8, 2026   Case Laws Income Tax
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars penalties.
October 8, 2026   Case Laws Income Tax
Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under the new framework.
October 8, 2026   Case Laws Income Tax
Cash credit verification deletes unsupported unsecured-loan addition but requires fresh examination of flat-sale receipts and purchaser deposits.
October 8, 2026   Case Laws Income Tax
Net taxable income after charitable-exemption denial requires verification of admissible expenditure rather than taxation of gross receipts.
October 8, 2026   Case Laws Income Tax
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barred.
October 8, 2026   Case Laws Income Tax
Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in compulsory acquisitions.
October 8, 2026   Case Laws Income Tax
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursements.
October 8, 2026   Case Laws Benami Property
Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.

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Home › Highlights › VAT and Sales Tax › 2016 › September, 2016 › This
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VAT and Sales Tax

Proportionate dis-allowance of Input Tax Credit - Explanation to...

Section 14 M.P. VAT Act amendment on Input Tax Credit disallowance applies prospectively; retroactive validation possible via Validation Act.

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VAT and Sales Tax September 29, 2016 Case Laws HC
Proportionate dis-allowance of Input Tax Credit - Explanation to Section 14 of the M.P. VAT Act, as introduced by Amendment Act of 2014 and amended in 2015, would apply prospectively. However, the legislature has power to validate the judicial invalid levy retrospectively by bringing Validation Act. - HC
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