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    September 26, 2026   Case Laws GST
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September 26, 2026   Case Laws GST
Pre-GST service tax refunds for cancelled flat bookings must be claimed in cash, not through GST input tax credit.
September 26, 2026   Case Laws GST
Reasoned GST appellate orders required as unaddressed grounds and procedural objections require fresh adjudication in full.
September 26, 2026   Case Laws GST
Mixed Supply Classification Applies Highest GST Rate to Bundled Digital Cinema Equipment Leasing Under a Single Rental Agreement
September 26, 2026   Case Laws GST
Psyllium seed GST classification confirms taxability where godown storage gives supplies a dried character, denying claimed exemptions.
September 26, 2026   Case Laws GST
Composite coaching supply keeps study materials taxable, while pure-agent fees require strict conditions and forex differences remain outside GST.
September 26, 2026   Case Laws GST
Agglomerated cork classification permits concessional GST treatment, while inverted-duty refund eligibility remains outside advance-ruling jurisdiction.
September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment when original scrutiny examined claims and no fresh tangible material emerges.
September 26, 2026   Case Laws Income Tax
Search-assessment limitation requires stay exclusions before TOLA extension, rendering delayed assessments and consequential penalties time-barred.
September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment where audit-report misreading incorrectly treats salary-tax withholding as a claimed deduction.
September 26, 2026   Case Laws Income Tax
Tax deduction on defective-product rebates fails where uniform credit notes are not consideration for distributor repair work.
September 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income application.
September 26, 2026   Case Laws Income Tax
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes.
September 26, 2026   Case Laws Income Tax
Specific statutory charge for misreporting is essential; appellate proceedings cannot recast it as ordinary under-reporting penalty.
September 26, 2026   Case Laws Income Tax
Ad hoc expense disallowances fail without identified accounting defects; explained cash sales cannot be taxed twice.
September 26, 2026   Case Laws Income Tax
Corporate guarantees as international transactions require arm's-length pricing, while related fees cannot qualify for SEZ development deductions.
September 26, 2026   Case Laws Income Tax
Business expenditure deductions for director insurance premiums fail where policy benefits vest personally in directors, not the company.
September 26, 2026   Case Laws Income Tax
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of the adjustment.
September 26, 2026   Case Laws Income Tax
Compulsory acquisition compensation for rural agricultural land remains exempt from income tax, preventing short-term capital-gain treatment.
September 26, 2026   Case Laws Income Tax
Recorded cash sales during demonetisation cannot be taxed twice when books and stock records are accepted.
September 26, 2026   Case Laws Income Tax
Market data and secondment reimbursements: associated-enterprise recoveries were not taxable as royalty, included services, or technical services.

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Home › Highlights › VAT and Sales Tax › 2017 › August, 2017 › This
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VAT and Sales Tax

Determination of intra-sale or inter-state sale - When those...

Court Rules Check Post Official Overstepped by Misclassifying Inter-State Sale as Local Based on Clear Documents.

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VAT and Sales Tax August 22, 2017 Case Laws HC
Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check Post Official, is not justified in over stepping his role and coming to the conclusion as if the sale is local sale - HC
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