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    September 26, 2026   Case Laws GST
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    September 26, 2026   Case Laws GST
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    September 26, 2026   Case Laws Income Tax
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    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
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    September 26, 2026   Case Laws Income Tax
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September 26, 2026   Case Laws GST
Mandatory e-way bill compliance was not enforceable before nationwide implementation, preventing detention and penalty for non-production.
September 26, 2026   Case Laws GST
E-way bill validity requires correct Part B vehicle details; expired bills with mismatched vehicles can support tax-evasion penalty.
September 26, 2026   Case Laws GST
Inverted Duty Refund Turnover Requires Verified Treatment of Differently Taxed Outward Supplies Before Refund Computation
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.

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Input tax credit (ITC) - The lease rental paid during the...

Lease Rental Costs During Pre-Operative Phase Not Eligible for ITC Under GST Act Section 17(5)(d.

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GST January 10, 2019 Case Laws AAR
Input tax credit (ITC) - The lease rental paid during the pre-operative period should be treated as part of the cost of goods and services received for the purpose of constructing an immovable property (other than plant and machinery) on the Applicant’s own account - Input tax credit is, therefore, not admissible on such lease rental in terms of section 17(5)(d) of the GST Act.
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