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October 30, 2026   Notifications Customs
Inland container depot notification adds Anekollu for customs-authorised unloading of imports and loading of export goods.
October 30, 2026   Notifications Income Tax
Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities conditions.
October 30, 2026   Circulars Customs
Anti-dumping duty exemption for specified titanium dioxide end uses requires electronic declaration, with duty and interest recoverable for diversion.
October 30, 2026   Case Laws GST
Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.
October 30, 2026   Case Laws GST
Regular bail in fraudulent input tax credit allegations: continued investigation cannot justify prolonged pre-trial custody.
October 30, 2026   Case Laws GST
Clean slate principle does not extinguish GST liabilities when a corporate debtor is sold as a going concern.
October 30, 2026   Case Laws GST
Meaningful pre-decisional hearing is required before input tax credit blocking; inadequate notice invalidates Rule 86A action.
October 30, 2026   Case Laws GST
Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.
October 30, 2026   Case Laws GST
GST collected but not remitted attracts Section 76 penalty even where registered suppliers issued valid invoices.
October 30, 2026   Case Laws GST
Input tax credit claims require documentary proof, while delayed supplier payment triggers reversal, interest and statutory minimum penalties.
October 30, 2026   Case Laws GST
GST refund limitation runs from return filing, and neither delay condonation nor absence of unjust enrichment revives claims.
October 30, 2026   Case Laws GST
Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.
October 30, 2026   Case Laws GST
GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
October 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
October 30, 2026   Case Laws GST
Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.
October 30, 2026   Case Laws GST
Section 74 penalties require proven fraud, wilful misstatement or suppression, not mere return non-disclosure or audit payment.
October 30, 2026   Case Laws GST
Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.
October 30, 2026   Case Laws GST
Ground-clearance measurement: laden standards governed pre-amendment vehicle cess classification, while Revenue bore the burden of proving higher-rate eligibility.
October 30, 2026   Case Laws GST
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse charge.
October 30, 2026   Case Laws GST
Question of law in GST documentary discrepancy appeals requires Division Bench consideration where statutory interpretation is involved.

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Home › Highlights › Income Tax › 2013 › February, 2013 › This
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Income Tax

Addition u/s 41(1) – Revenue's case is that there was no genuine ...

Taxpayer's Liability Dispute: Revenue Claims No Genuine Trading Liability, Section 41(1) Inapplicable for Additions.

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Income Tax February 23, 2013 Case Laws HC
Addition u/s 41(1) – Revenue's case is that there was no genuine trading liability incurred by the assessee. Question of remission or cessation thereof would not arise - No addition - HC
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