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    July 14, 2026   Case Laws Income Tax
    Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.
    July 14, 2026   Case Laws Income Tax
    Binding administrative guidance requires consideration in purchase-tax assessments; unexamined tax determinations cannot stand and require fresh recon...
    July 14, 2026   Case Laws Income Tax
    Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction claim where the report was timely obtained and later uploaded
    July 14, 2026   Case Laws Income Tax
    Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.
    July 14, 2026   Case Laws Income Tax
    Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
    July 14, 2026   Case Laws Income Tax
    Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.
    July 14, 2026   Case Laws Income Tax
    Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
    July 14, 2026   Case Laws Income Tax
    Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments
    July 14, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.
    July 14, 2026   Case Laws Income Tax
    Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
    July 14, 2026   Case Laws Income Tax
    Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
    July 14, 2026   Case Laws Income Tax
    Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
    July 14, 2026   Case Laws Income Tax
    Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed a...
    July 14, 2026   Case Laws Income Tax
    Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenu...
    July 14, 2026   Case Laws Income Tax
    Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation ...
    July 14, 2026   Case Laws Income Tax
    Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
    July 14, 2026   Case Laws Income Tax
    Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
    July 14, 2026   Case Laws Income Tax
    Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
    July 14, 2026   Case Laws Income Tax
    Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
    July 14, 2026   Case Laws Income Tax
    Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base
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July 14, 2026   Case Laws Income Tax
Reassessment objections require consideration of later material on funding sources; merits of reopening remain open for fresh decision.
July 14, 2026   Case Laws Income Tax
Binding administrative guidance requires consideration in purchase-tax assessments; unexamined tax determinations cannot stand and require fresh reconsideration.
July 14, 2026   Case Laws Income Tax
Procedural lapse in Form 56F filing cannot defeat a valid SEZ deduction claim where the report was timely obtained and later uploaded
July 14, 2026   Case Laws Income Tax
Sufficient cause and merits-based adjudication guide condonation of delayed appeals challenging section 143(1) processing and exemption denial.
July 14, 2026   Case Laws Income Tax
Full and true disclosure governs settlement applications; income cannot be recharacterised under Sections 69B and 115BBE in settlement proceedings
July 14, 2026   Case Laws Income Tax
Mandatory DRP directions must shape the final assessment; a post-limitation corrigendum cannot cure the statutory defect.
July 14, 2026   Case Laws Income Tax
Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration defer taxation.
July 14, 2026   Case Laws Income Tax
Adequate enquiry limits section 263 revision; shareholder funding and commercially expedient purchases may avoid tax adjustments
July 14, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notices is mandatory; notice by the wrong officer can invalidate the resulting assessment.
July 14, 2026   Case Laws Income Tax
Open-access medical and educational activities outweigh an isolated religious object clause, supporting charitable registration and donation approval
July 14, 2026   Case Laws Income Tax
Non-recourse receivables assignment is a sale, not borrowing; alleged discounting charges are not interest for TDS purposes.
July 14, 2026   Case Laws Income Tax
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains computation
July 14, 2026   Case Laws Income Tax
Turnover filters and receivables benchmarking reshape software-services transfer pricing: high-turnover comparables excluded and interest recomputed at LIBOR plus 2%
July 14, 2026   Case Laws Income Tax
Consistent depreciation treatment supports computer peripherals, film software libraries and demerged non-compete fees; production costs remain revenue expenditure.
July 14, 2026   Case Laws Income Tax
Charitable medical relief survives hospital scale, surplus and premium facilities; retrospective registration cancellation and consequential donation approval rejection cannot stand
July 14, 2026   Case Laws Income Tax
Medical relief remains charitable despite premium hospital operations; statutory enquiry focuses on genuine activities and application of income.
July 14, 2026   Case Laws Income Tax
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verification
July 14, 2026   Case Laws Income Tax
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised trading tests
July 14, 2026   Case Laws Income Tax
Lease deed stamp duty is revenue expenditure when it secures business use, preventing later capitalisation, amortisation, or depreciation claims.
July 14, 2026   Case Laws Income Tax
Combined TNMM benchmarking bars separate royalty and GAM adjustments when those costs are embedded in the tested segment's operating base

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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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GST November 6, 2024 Case Laws HC
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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Acts Income Tax
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