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    October 27, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.
    October 27, 2026   Case Laws GST
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    Time-bound disposal of first income-tax appeals treats prolonged pendency as genuine hardship and requires expeditious adjudication.
    October 27, 2026   Case Laws Income Tax
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    October 27, 2026   Case Laws Income Tax
    Assessment revision cannot rest solely on unrecorded reasons where the Assessing Officer examined and accepted explanations on disputed claims.
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    Rectification jurisdiction limits bar merits review, requiring a fresh lawful consideration of the rejected application.
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October 27, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is non-punitive, supporting conditional bail after investigation concludes.
October 27, 2026   Case Laws GST
Timely Electronic Cash Ledger credit preserves amnesty relief despite later DRC-03A appropriation formalities for tax deposited within prescribed time.
October 27, 2026   Case Laws GST
GST on government-hired hotel accommodation requires operator registration, with tax payable separately by the hiring department beyond rent.
October 27, 2026   Case Laws GST
Provisional ITC reversal does not establish self-assessed GST liability, preventing refund rejection solely during a pending investigation.
October 27, 2026   Case Laws Income Tax
Jurisdictional sanction requirements bar reassessment when approval comes from an authority lacking statutory competence under the applicable framework.
October 27, 2026   Case Laws Income Tax
Time-bound disposal of first income-tax appeals treats prolonged pendency as genuine hardship and requires expeditious adjudication.
October 27, 2026   Case Laws Income Tax
Recorded sales receipts cannot be reassessed as unexplained cash credits, eliminating the basis for consequential alleged commission expenditure additions.
October 27, 2026   Case Laws Income Tax
Assessment revision cannot rest solely on unrecorded reasons where the Assessing Officer examined and accepted explanations on disputed claims.
October 27, 2026   Case Laws Income Tax
Rectification jurisdiction limits bar merits review, requiring a fresh lawful consideration of the rejected application.
October 27, 2026   Case Laws Income Tax
Charitable registration for real-estate development societies turns on objects viewed as a whole, not isolated member-welfare clauses.
October 27, 2026   Case Laws Income Tax
Search-derived material requires search-assessment proceedings, rendering reassessment notices based solely on that material jurisdictionally invalid.
October 27, 2026   Case Laws Income Tax
Sufficient cause for delayed income-tax appeals requires bona fide diligence; unsubstantiated counsel illness and assessee inaction defeat condonation.
October 27, 2026   Case Laws Income Tax
Foundational assessment orders: setting them aside for fresh assessment defeats dependent tax-evasion prosecution and resulting convictions.
October 27, 2026   Case Laws Income Tax
Reasonable cause for cash property-sale advances can preclude penalty despite prescribed-mode receipt requirements and technical contravention.
October 27, 2026   Case Laws Income Tax
TNMM Segmentation Limits Transfer-Pricing Adjustments to Associated-Enterprise Transactions and Requires Turnover-Based Comparable Selection for IT Services
October 27, 2026   Case Laws Income Tax
Related-party transaction filters and functional differences require exclusion of unreliable TNMM comparables in contact-centre service benchmarking.
October 27, 2026   Case Laws Income Tax
Transfer-pricing documentation penalty cannot survive where the underlying adjustment is deleted, and the Revenue challenge fails on consistent facts.
October 27, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt before conversion, barring nil transfer-pricing interest adjustments and related disallowance.
October 27, 2026   Case Laws Income Tax
Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially similar.
October 27, 2026   Case Laws Income Tax
Cloud Application and IT Support Receipts Fail Royalty and Technical Service Tests Under the India-Netherlands Treaty

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Home › Highlights › Service Tax › 2025 › January, 2025 › This
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Service Tax

Demand for FY 2013-14 barred by limitation; extended limitation...

Limitation period for tax demand; intent to evade required for extension.

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Service Tax January 15, 2025 Case Laws AT
Demand for FY 2013-14 barred by limitation; extended limitation requires evidence of intent to evade tax. Mere non-disclosure insufficient to invoke extended period. Corporate guarantees without consideration not taxable. Demand of Rs. 3,105 for legal services upheld; other demands set aside. CESTAT allowed appeal in part.
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