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    September 19, 2026   Case Laws GST
    Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
    September 19, 2026   Case Laws GST
    GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
    September 19, 2026   Case Laws GST
    GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
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    September 19, 2026   Case Laws GST
    Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
    September 19, 2026   Case Laws GST
    Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
    September 19, 2026   Case Laws GST
    Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
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    September 19, 2026   Case Laws Income Tax
    Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
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    Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
    September 19, 2026   Case Laws Income Tax
    Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
    September 19, 2026   Case Laws Income Tax
    Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
    September 19, 2026   Case Laws Income Tax
    Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
    September 19, 2026   Case Laws Income Tax
    Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
    September 19, 2026   Case Laws Income Tax
    Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
    September 19, 2026   Case Laws Income Tax
    Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
    September 19, 2026   Case Laws Income Tax
    Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
    September 19, 2026   Case Laws Income Tax
    Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
    September 19, 2026   Case Laws Income Tax
    Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
    September 19, 2026   Case Laws Income Tax
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September 19, 2026   Case Laws GST
Alternative statutory remedy in GST adjudication generally bars writ review after an Order-in-Original, absent patent jurisdictional error.
September 19, 2026   Case Laws GST
GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.
September 19, 2026   Case Laws GST
GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.
September 19, 2026   Case Laws GST
Special GST law bars general criminal prosecution where alleged tax defaults are already addressed under the CGST framework.
September 19, 2026   Case Laws GST
Alternative statutory remedy requires appellate exhaustion before direct writ challenges to GST assessment and rectification orders proceed.
September 19, 2026   Case Laws GST
Weekly-market fee collection rights leased by Panchayats remain public-authority functions and fall outside GST when linked to markets and fairs.
September 19, 2026   Case Laws GST
Bovine semen sorting is taxable as a scientific and technical service, not exempt animal husbandry support.
September 19, 2026   Case Laws GST
Input tax credit on land-survey services is unavailable for land surrendered to fulfil afforestation obligations.
September 19, 2026   Case Laws Income Tax
Specific condonation circular governs delayed co-operative society returns claiming Section 80P deductions amid genuine hardship.
September 19, 2026   Case Laws Income Tax
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within statutory limitation.
September 19, 2026   Case Laws Income Tax
Section 47(xiii) succession remains exempt despite pre-conversion capital withdrawals, while section 153A fails without incriminating material.
September 19, 2026   Case Laws Income Tax
Venture capital fund exemption survives separate schemes, trustees' fiduciary holdings, and uncancelled regulatory registration for tax purposes.
September 19, 2026   Case Laws Income Tax
Section 270A penalties cannot rest on disclosed APA adjustments, precedent-supported CSR claims, or later retrospective education-cess amendments.
September 19, 2026   Case Laws Income Tax
Functional characterisation of spare replacement services supports TNMM over RPM where customer and resale-price control are absent.
September 19, 2026   Case Laws Income Tax
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer pricing action.
September 19, 2026   Case Laws Income Tax
Information suggesting income escapement cannot support reassessment where it merely seeks verification through a roving inquiry.
September 19, 2026   Case Laws Income Tax
Valid reassessment information excludes demerger receipts already taxed by resulting company, defeating extended limitation for reassessment.
September 19, 2026   Case Laws Income Tax
Service of reassessment notices to inactive contact details requires renewed response opportunity before consequential proceedings can stand.
September 19, 2026   Case Laws Income Tax
Alternative concession on agricultural-loss disallowance barred a subsequent challenge to the accepted disallowance in appellate proceedings.
September 19, 2026   Case Laws Income Tax
Reassessment safeguards require independent inquiry, compliance with approved insolvency plans, third-party disclosure, and statutory limitation.

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Home › Highlights › Income Tax › 2020 › June, 2020 › This
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Income Tax

Disallowance under various heads of expenses - adhoc...

Taxpayer's Expense Disallowance Reduced from 20% to 10% Due to Lack of Supporting Documents.

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Income Tax June 8, 2020 Case Laws AT
Disallowance under various heads of expenses - adhoc disallowance by disallowing 20% of the expenses - When the assessee is unable to produce the bills and vouchers, the Assessing Officer can make reasonable addition, as he deems proper - disallowance restricted at 10%
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