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    April 8, 2026   Case Laws Indian Laws
    Section 24(1)(a) and limitation condonation under land acquisition law support appeals on merits despite delay.
    April 8, 2026   Case Laws GST
    Input tax credit time limit under amended law: HC allowed ITC for FY 2018-19 and set aside the larger demand.
    April 8, 2026   Case Laws GST
    Vague show cause notice under GST law set aside where audit basis was incorrect and supporting material was withheld.
    April 8, 2026   Case Laws GST
    Retrospective GST registration cancellation requires specific notice and minimum response time; same-day cancellation was set aside.
    April 8, 2026   Case Laws GST
    GST appeal delay condoned where the portal blocked late filing, preserving the right to merits adjudication.
    April 8, 2026   Case Laws GST
    Wilful disobedience in civil contempt requires clear breach; substantial compliance defeats contempt, while quantum disputes go elsewhere.
    April 8, 2026   Case Laws GST
    Mechanical GST registration cancellation quashed for non-application of mind and mismatch between notice and order.
    April 8, 2026   Case Laws GST
    Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
    April 8, 2026   Case Laws Income Tax
    Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
    April 8, 2026   Case Laws Income Tax
    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
    April 8, 2026   Case Laws Income Tax
    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
    April 8, 2026   Case Laws Income Tax
    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
    April 8, 2026   Case Laws Income Tax
    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
    April 8, 2026   Case Laws Income Tax
    Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
    April 8, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
    April 8, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
    April 8, 2026   Case Laws Income Tax
    Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
    April 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
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April 8, 2026   Case Laws Indian Laws
Section 24(1)(a) and limitation condonation under land acquisition law support appeals on merits despite delay.
April 8, 2026   Case Laws GST
Input tax credit time limit under amended law: HC allowed ITC for FY 2018-19 and set aside the larger demand.
April 8, 2026   Case Laws GST
Vague show cause notice under GST law set aside where audit basis was incorrect and supporting material was withheld.
April 8, 2026   Case Laws GST
Retrospective GST registration cancellation requires specific notice and minimum response time; same-day cancellation was set aside.
April 8, 2026   Case Laws GST
GST appeal delay condoned where the portal blocked late filing, preserving the right to merits adjudication.
April 8, 2026   Case Laws GST
Wilful disobedience in civil contempt requires clear breach; substantial compliance defeats contempt, while quantum disputes go elsewhere.
April 8, 2026   Case Laws GST
Mechanical GST registration cancellation quashed for non-application of mind and mismatch between notice and order.
April 8, 2026   Case Laws GST
Statutory limitation for GST appeals cannot be extended beyond the condonable cap through writ jurisdiction.
April 8, 2026   Case Laws Income Tax
Reassessment based on reversed GST cancellation set aside for lack of independent material supporting escapement of income.
April 8, 2026   Case Laws Income Tax
Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
April 8, 2026   Case Laws Income Tax
Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
April 8, 2026   Case Laws Income Tax
Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
April 8, 2026   Case Laws Income Tax
Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
April 8, 2026   Case Laws Income Tax
Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
April 8, 2026   Case Laws Income Tax
Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
April 8, 2026   Case Laws Income Tax
Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
April 8, 2026   Case Laws Income Tax
Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
April 8, 2026   Case Laws Income Tax
Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
April 8, 2026   Case Laws Income Tax
Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
April 8, 2026   Case Laws Income Tax
Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.

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GST

Classification of services - Rate of GST - Works Contract...

GST Rate for SME and Startup Construction Services Not Eligible for 12% Concessional Rate Due to Non-Business Use.

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GST July 16, 2020 Case Laws AAR
Classification of services - Rate of GST - Works Contract Service - construction service - As the purpose of the construction / building is meant for accommodating Small and Medium Enterprises (SMEs) and Startups, which are not other than for commerce, industry, or any other business or profession, the concessional rate of 12% is not available to the applicant.
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Acts Income Tax
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