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    July 22, 2026   Case LawsIncome Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case LawsIncome Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case LawsIncome Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case LawsIncome Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
    July 22, 2026   Case LawsIncome Tax
    Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
    July 22, 2026   Case LawsIncome Tax
    Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
    July 22, 2026   Case LawsIncome Tax
    Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
    July 22, 2026   Case LawsIncome Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case LawsIncome Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case LawsIncome Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
    July 22, 2026   Case LawsIncome Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance...
    July 22, 2026   Case LawsIncome Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case LawsIncome Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
    July 22, 2026   Case LawsIncome Tax
    Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
    July 22, 2026   Case LawsIncome Tax
    Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
    July 22, 2026   Case LawsIncome Tax
    Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.
    July 22, 2026   Case LawsIncome Tax
    Rectification limitation under section 154 is jurisdictional: delayed applications cannot be entertained without statutory power to condone delay.
    July 22, 2026   Case LawsIncome Tax
    Assessee-selected NAV valuation method limits tax scrutiny; share-premium addition cannot rest on alternative valuation or alleged FEMA breaches.
    July 22, 2026   Case LawsIncome Tax
    Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
    July 22, 2026   Case LawsIncome Tax
    Voluntary retirement scheme receipts treated as capital where resignation, not employer termination, governed cessation of employment.
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    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.
    July 22, 2026   Case Laws Income Tax
    Belated tax audit reporting may be a technical breach where the report was considered during reassessment without additions.
    July 22, 2026   Case Laws Income Tax
    Commission income in principal-agent sales is estimated on limited mark-up, while agency receipts cannot be treated as turnover.
    July 22, 2026   Case Laws Income Tax
    Section 54 exemption covers a multi-floor home acquired as one property, while unsupported land valuation rejection requires recomputation.
    July 22, 2026   Case Laws Income Tax
    Joint development agreements trigger capital gains on development possession, while multiple allotted flats may receive residential exemption.
    July 22, 2026   Case Laws Income Tax
    Bona fide Form 26QB PAN errors require verification and manual TDS credit rectification; factually flawed reassessment notices fail.
    July 22, 2026   Case Laws Income Tax
    Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash deposits.
    July 22, 2026   Case Laws Income Tax
    Unsupported cost estimation fails, while timely residential-property investment preserves section 54F relief despite procedural deposit non-compliance.
    July 22, 2026   Case Laws Income Tax
    Bona fide excessive donation exemption claims with full disclosure do not justify penalty for under-reporting or misreporting income.
    July 22, 2026   Case Laws Income Tax
    Joint development agreement taxability requires factual scrutiny of revenue accrual, possession, refundable deposits, and stock-in-trade character.
    July 22, 2026   Case Laws Income Tax
    Mandatory scrutiny notice by the assessing officer is essential; assessment without it is jurisdictionally invalid and consequential proceedings fail.
    July 22, 2026   Case Laws Income Tax
    Unsecured loan genuineness and sufficient own funds defeated cash-credit additions and interest disallowance on interest-free group advances.
    July 22, 2026   Case Laws Income Tax
    Political donation genuineness requires credible proof beyond banking records when surrounding circumstances indicate possible accommodation entries.
    July 22, 2026   Case Laws Income Tax
    Rectification limitation under section 154 is jurisdictional: delayed applications cannot be entertained without statutory power to condone delay.
    July 22, 2026   Case Laws Income Tax
    Assessee-selected NAV valuation method limits tax scrutiny; share-premium addition cannot rest on alternative valuation or alleged FEMA breaches.
    July 22, 2026   Case Laws Income Tax
    Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallowed.
    July 22, 2026   Case Laws Income Tax
    Voluntary retirement scheme receipts treated as capital where resignation, not employer termination, governed cessation of employment.

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      Home› Highlights › GST › 2024 › November, 2024 › This
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      GST

      The High Court addressed the challenge to notifications...

      Court Invalidates Tax Order, Remands Case for Review Amid Retrospective Amendments; Input Tax Credit Claims Revived.

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      GSTNovember 6, 2024Case LawsHC
      The High Court addressed the challenge to notifications extending the time limit for issuance of orders u/s 73 of the CGST/AGST Act, 2017, due to the "force majeure" condition of Covid-19. The Court noted that amendments introduced by the Finance (No. 2) Act, 2024, retrospectively effective from 01.07.2017, allowed registered persons to claim input tax credit for financial years 2017-18 to 2020-21, subject to conditions prescribed in the newly inserted Sections 16(5) and 16(6) of the CGST Act, 2017. Consequently, the show-cause notice issued against the petitioners became redundant. The Court set aside the impugned order and remanded the matter to the competent jurisdictional officer for passing an appropriate order, disposing of the petition.
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