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    September 18, 2026   Case Laws GST
    Parallel GST proceedings for one tax period were quashed while earlier exemption proceedings continue for fresh consideration.
    September 18, 2026   Case Laws GST
    Rule 88C mismatch proceedings require examination before a Section 73 adjudication can be lawfully sustained.
    September 18, 2026   Case Laws GST
    GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.
    September 18, 2026   Case Laws GST
    Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.
    September 18, 2026   Case Laws GST
    Advance ruling jurisdiction under GST requires the applicant's own supply, barring questions on another person's obligations.
    September 18, 2026   Case Laws GST
    Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
    September 18, 2026   Case Laws GST
    Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
    September 18, 2026   Case Laws GST
    Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
    September 18, 2026   Case Laws GST
    Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
    September 18, 2026   Case Laws Income Tax
    Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
    September 18, 2026   Case Laws Income Tax
    Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
    September 18, 2026   Case Laws Income Tax
    TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
    September 18, 2026   Case Laws Income Tax
    Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
    September 18, 2026   Case Laws Income Tax
    Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
    September 18, 2026   Case Laws Income Tax
    Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
    September 18, 2026   Case Laws Income Tax
    MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
    September 18, 2026   Case Laws Income Tax
    Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
    September 18, 2026   Case Laws Income Tax
    Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
    September 18, 2026   Case Laws Income Tax
    Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
    September 18, 2026   Case Laws Income Tax
    Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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September 18, 2026   Case Laws GST
Parallel GST proceedings for one tax period were quashed while earlier exemption proceedings continue for fresh consideration.
September 18, 2026   Case Laws GST
Rule 88C mismatch proceedings require examination before a Section 73 adjudication can be lawfully sustained.
September 18, 2026   Case Laws GST
GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.
September 18, 2026   Case Laws GST
Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.
September 18, 2026   Case Laws GST
Advance ruling jurisdiction under GST requires the applicant's own supply, barring questions on another person's obligations.
September 18, 2026   Case Laws GST
Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
September 18, 2026   Case Laws GST
Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
September 18, 2026   Case Laws GST
Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
September 18, 2026   Case Laws GST
Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
September 18, 2026   Case Laws Income Tax
Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
September 18, 2026   Case Laws Income Tax
Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
September 18, 2026   Case Laws Income Tax
TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
September 18, 2026   Case Laws Income Tax
Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
September 18, 2026   Case Laws Income Tax
Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
September 18, 2026   Case Laws Income Tax
Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additions do not increase tax.
September 18, 2026   Case Laws Income Tax
MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.

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Home › Highlights › GST › 2024 › February, 2024 › This
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GST

Rectification of DRC-3 - Entitlement to concessional rate of tax...

Petitioner allowed to correct financial year error in tax form; concessional rate eligibility clarified for new projects.

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GST February 24, 2024 Case Laws HC
Rectification of DRC-3 - Entitlement to concessional rate of tax without ITC for new projects and unsold units of existing projects post 1st April 2019 - requirement to reverse ITC - The court recognized the bona fide mistake made by the petitioner in mentioning the financial year in Form DRC 03 and directed the tax authorities to permit rectification of the error.
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