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    April 22, 2026   Case Laws GST
    GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
    April 22, 2026   Case Laws GST
    Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
    April 22, 2026   Case Laws GST
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    April 22, 2026   Case Laws GST
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    April 22, 2026   Case Laws GST
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    April 22, 2026   Case Laws GST
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    April 22, 2026   Case Laws GST
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
    April 22, 2026   Case Laws Income Tax
    Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
    April 22, 2026   Case Laws Income Tax
    Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
    April 22, 2026   Case Laws Income Tax
    Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
    April 22, 2026   Case Laws Income Tax
    Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
    April 22, 2026   Case Laws Income Tax
    Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
    April 22, 2026   Case Laws Income Tax
    Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
    April 22, 2026   Case Laws Income Tax
    Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
    April 22, 2026   Case Laws Income Tax
    Composite property and stamp valuation disputes: residential portion qualifies for section 54, and DVO reference is required.
    April 22, 2026   Case Laws Income Tax
    Unabated assessments need year-specific incriminating material; loose notings and mere presumption cannot sustain property-sale additions.
    April 22, 2026   Case Laws Income Tax
    Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.
    April 22, 2026   Case Laws Income Tax
    ITBA upload of DRP directions starts limitation for final assessment; delayed orders are time-barred and quashed.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing comparability adjustments turned on foreign exchange, customs duty, liability write-back and cash PLI methodology.
    April 22, 2026   Case Laws Income Tax
    Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.
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April 22, 2026   Case Laws GST
GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
April 22, 2026   Case Laws GST
Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
April 22, 2026   Case Laws GST
Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
April 22, 2026   Case Laws GST
Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
April 22, 2026   Case Laws GST
Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
April 22, 2026   Case Laws GST
Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
April 22, 2026   Case Laws GST
Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
April 22, 2026   Case Laws Income Tax
Accrued liability and sale-and-lease-back principles upheld: construction deduction and film depreciation sustained against Revenue challenge.
April 22, 2026   Case Laws Income Tax
Stayed tax demand cannot be set off against refund; High Court orders release of refund with statutory interest.
April 22, 2026   Case Laws Income Tax
Section 10A turnover parity and subsidiary investment nexus resolved in part, with one issue remitted for fresh scrutiny.
April 22, 2026   Case Laws Income Tax
Section 10A parity, goodwill depreciation, and business nexus of subsidiary advances shaped the tax dispute outcomes.
April 22, 2026   Case Laws Income Tax
Functional comparability in transfer pricing failed for MPS Ltd.; exclusion from comparables removed the adjustment.
April 22, 2026   Case Laws Income Tax
Under-reporting penalty under section 270A deleted after quantum addition failed and returned income was accepted.
April 22, 2026   Case Laws Income Tax
Section 54F relief upheld for investment before section 139(4), single contiguous house ownership, and asset-wise capital gains treatment.
April 22, 2026   Case Laws Income Tax
Composite property and stamp valuation disputes: residential portion qualifies for section 54, and DVO reference is required.
April 22, 2026   Case Laws Income Tax
Unabated assessments need year-specific incriminating material; loose notings and mere presumption cannot sustain property-sale additions.
April 22, 2026   Case Laws Income Tax
Compensatory interest and business advances upheld as allowable; cash payment and unexplained credit additions were rejected.
April 22, 2026   Case Laws Income Tax
ITBA upload of DRP directions starts limitation for final assessment; delayed orders are time-barred and quashed.
April 22, 2026   Case Laws Income Tax
Transfer pricing comparability adjustments turned on foreign exchange, customs duty, liability write-back and cash PLI methodology.
April 22, 2026   Case Laws Income Tax
Transfer pricing characterization and FAR analysis required fresh review before selecting the most appropriate method.

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GST

The petition sought directions for permanent migration of the...

Firm seeks migration under GST portal, inability to file returns resolved.

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GST September 28, 2024 Case Laws HC
The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt. Ltd., the respondent authority was directed to immediately allow the Petitioner-Firm to login on the GST portal for completing the migration process, uploading returns, and depositing due taxes. The writ petitions were allowed.
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Acts Income Tax
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