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    October 26, 2026   Case Laws GST
    Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
    October 26, 2026   Case Laws GST
    Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
    October 26, 2026   Case Laws Income Tax
    Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
    October 26, 2026   Case Laws Income Tax
    Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
    October 26, 2026   Case Laws Income Tax
    Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
    October 26, 2026   Case Laws Income Tax
    Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
    October 26, 2026   Case Laws Income Tax
    Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
    October 26, 2026   Case Laws Income Tax
    Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural...
    October 26, 2026   Case Laws Income Tax
    Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
    October 26, 2026   Case Laws Income Tax
    Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
    October 26, 2026   Case Laws Income Tax
    Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
    October 26, 2026   Case Laws Income Tax
    Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
    October 26, 2026   Case Laws Income Tax
    Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.
    October 26, 2026   Case Laws Income Tax
    Depreciation on Capitalised Foreign Exchange Loss Is Allowable When Realised Loss Forms Part of Actual Asset Cost
    October 26, 2026   Case Laws Income Tax
    Appellate Jurisdiction Over Regular Assessment Issues Preserves Interest Verification and Caps Exempt-Income Disallowance at Exempt Income
    October 26, 2026   Case Laws Money Laundering
    Right to speedy trial supports conditional bail where prolonged PMLA custody lacks progress in both interconnected trials.
    October 26, 2026   Case Laws Money Laundering
    PMLA summons remain valid despite a stayed predicate FIR where the FIR predates the ECIR and remains unquashed.
    October 26, 2026   Case Laws Money Laundering
    Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
    October 26, 2026   Case Laws VAT / Sales Tax
    Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
    October 26, 2026   Case Laws VAT / Sales Tax
    Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.
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October 26, 2026   Case Laws GST
Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully available.
October 26, 2026   Case Laws GST
Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
October 26, 2026   Case Laws Income Tax
Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
October 26, 2026   Case Laws Income Tax
Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
October 26, 2026   Case Laws Income Tax
Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
October 26, 2026   Case Laws Income Tax
Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
October 26, 2026   Case Laws Income Tax
Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
October 26, 2026   Case Laws Income Tax
Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural justice.
October 26, 2026   Case Laws Income Tax
Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
October 26, 2026   Case Laws Income Tax
Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
October 26, 2026   Case Laws Income Tax
Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
October 26, 2026   Case Laws Income Tax
Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
October 26, 2026   Case Laws Income Tax
Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.
October 26, 2026   Case Laws Income Tax
Depreciation on Capitalised Foreign Exchange Loss Is Allowable When Realised Loss Forms Part of Actual Asset Cost
October 26, 2026   Case Laws Income Tax
Appellate Jurisdiction Over Regular Assessment Issues Preserves Interest Verification and Caps Exempt-Income Disallowance at Exempt Income
October 26, 2026   Case Laws Money Laundering
Right to speedy trial supports conditional bail where prolonged PMLA custody lacks progress in both interconnected trials.
October 26, 2026   Case Laws Money Laundering
PMLA summons remain valid despite a stayed predicate FIR where the FIR predates the ECIR and remains unquashed.
October 26, 2026   Case Laws Money Laundering
Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy.
October 26, 2026   Case Laws VAT / Sales Tax
Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
October 26, 2026   Case Laws VAT / Sales Tax
Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.

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Home › Highlights › GST › 2023 › June, 2023 › This
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GST

Denial of Input Tax Credit since the GST registration of the...

Retrospective GST Registration Cancellation Blocks ITC Claims, Creating Compliance Challenges for Buyers u/s 16 GST Act.

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GST June 19, 2023 Notes
Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.
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Acts Income Tax
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