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    June 6, 2026   Case LawsIncome Tax
    CBDT circulars cannot override a possible view when concessionaire rights qualify as depreciable intangible assets.
    June 6, 2026   Case LawsIncome Tax
    Substantial Government financing under section 10(23C)(iiiab) must be tested on current-year grants under Rule 2BBB.
    June 6, 2026   Case LawsIncome Tax
    ERS/VRS compensation not taxable as profits in lieu of salary where payment was ex gratia on cessation of employment.
    June 6, 2026   Case LawsIncome Tax
    Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
    June 6, 2026   Case LawsIncome Tax
    Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
    June 6, 2026   Case LawsIncome Tax
    Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
    June 6, 2026   Case LawsIncome Tax
    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    June 6, 2026   Case LawsIncome Tax
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    June 6, 2026   Case LawsIncome Tax
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    June 6, 2026   Case LawsCustoms
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
    June 6, 2026   Case LawsCustoms
    Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
    June 6, 2026   Case LawsCustoms
    Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
    June 6, 2026   Case LawsCustoms
    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    June 6, 2026   Case LawsCustoms
    Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
    June 6, 2026   Case LawsCustoms
    Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
    June 6, 2026   Case LawsIBC
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    June 5, 2026   NotificationsIBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   NotificationsSEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   NotificationsIBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    June 5, 2026   CircularsCustoms
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
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    June 6, 2026   Case Laws Income Tax
    CBDT circulars cannot override a possible view when concessionaire rights qualify as depreciable intangible assets.
    June 6, 2026   Case Laws Income Tax
    Substantial Government financing under section 10(23C)(iiiab) must be tested on current-year grants under Rule 2BBB.
    June 6, 2026   Case Laws Income Tax
    ERS/VRS compensation not taxable as profits in lieu of salary where payment was ex gratia on cessation of employment.
    June 6, 2026   Case Laws Income Tax
    Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
    June 6, 2026   Case Laws Income Tax
    Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
    June 6, 2026   Case Laws Income Tax
    Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
    June 6, 2026   Case Laws Income Tax
    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    June 6, 2026   Case Laws Income Tax
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    June 6, 2026   Case Laws Income Tax
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    June 6, 2026   Case Laws Customs
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
    June 6, 2026   Case Laws Customs
    Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
    June 6, 2026   Case Laws Customs
    Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
    June 6, 2026   Case Laws Customs
    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    June 6, 2026   Case Laws Customs
    Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
    June 6, 2026   Case Laws Customs
    Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
    June 6, 2026   Case Laws IBC
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   Notifications SEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   Notifications IBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
    June 5, 2026   Circulars Customs
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.

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

      Writ petition challenging validity of Section 17(5)(d) of CGST...

      Provisions restricting input tax credit on goods/services for construction upheld.

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      GSTNovember 25, 2024Case LawsHC
      Writ petition challenging validity of Section 17(5)(d) of CGST Act, 2017 and Section 17(5)(d) of TNGST Act, 2017 dismissed. Supreme Court recently upheld validity of said provisions in Chief Commissioner of Central Goods and Service Tax and Others Vs. M/s.Safari Retreats Private Limited. High Court rejected challenge against provisions following Supreme Court's decision declaring law.
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