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    August 18, 2026   Case LawsGST
    Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.
    August 18, 2026   Case LawsGST
    Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.
    August 18, 2026   Case LawsGST
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    August 18, 2026   Case LawsGST
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    August 18, 2026   Case LawsGST
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    August 18, 2026   Case LawsGST
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...
    August 18, 2026   Case LawsGST
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    August 18, 2026   Case LawsGST
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    August 18, 2026   Case LawsIncome Tax
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    August 18, 2026   Case LawsIncome Tax
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
    August 18, 2026   Case LawsIncome Tax
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    August 18, 2026   Case LawsIncome Tax
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    August 18, 2026   Case LawsIncome Tax
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    August 18, 2026   Case LawsIncome Tax
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    August 18, 2026   Case LawsIncome Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case LawsIncome Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case LawsIncome Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case LawsIncome Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case LawsIncome Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case LawsIncome Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
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    August 18, 2026   Case Laws GST
    Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.
    August 18, 2026   Case Laws GST
    Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.
    August 18, 2026   Case Laws GST
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    August 18, 2026   Case Laws GST
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    August 18, 2026   Case Laws GST
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    August 18, 2026   Case Laws GST
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering rules.
    August 18, 2026   Case Laws GST
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    August 18, 2026   Case Laws GST
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    August 18, 2026   Case Laws Income Tax
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    August 18, 2026   Case Laws Income Tax
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business profitability.
    August 18, 2026   Case Laws Income Tax
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    August 18, 2026   Case Laws Income Tax
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    August 18, 2026   Case Laws Income Tax
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    August 18, 2026   Case Laws Income Tax
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    August 18, 2026   Case Laws Income Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case Laws Income Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case Laws Income Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case Laws Income Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case Laws Income Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.

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      Home› Highlights › GST › 2024 › July, 2024 › This
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      GST

      Clarifications issued regarding applicability of GST on certain...

      GST Clarifications: Railway, Real Estate, and Banking Exemptions; Reinsurance and Accommodation Tax Updates.

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      GSTJuly 18, 2024Circulars
      Clarifications issued regarding applicability of GST on certain services including exemption for Ministry of Railways (Indian Railways) supplies to public and inter-zone/division supplies; exemption for transactions between Special Purpose Vehicles (SPVs) and Ministry of Railways; statutory collections by Real Estate Regulatory Authority (RERA) covered under GST exemption; incentive amount shared by acquiring banks with stakeholders under RuPay/UPI promotion scheme treated as subsidy and not taxable; reinsurance of specified general/life insurance schemes regularized for 01.07.2017 to 24.01.2018; reinsurance of government-sponsored insurance schemes regularized for 01.07.2017 to 26.07.2018; retrocession services included in 'reinsurance'; accommodation services with value up to Rs. 20,000 per person per month for minimum 90 days exempted from 15.07.2024 and regularized for 01.07.2017 to 14.07.2024.
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      ActsIncome Tax
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