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    September 26, 2025   Case Laws GST
    Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
    September 26, 2025   Case Laws GST
    Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
    September 26, 2025   Case Laws GST
    Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
    September 26, 2025   Case Laws GST
    Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
    September 26, 2025   Case Laws GST
    Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
    September 26, 2025   Case Laws GST
    Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
    September 26, 2025   Case Laws GST
    Petition dismissed; taxpayer allowed two weeks to file substantive reply to DRC-01; department must issue reasoned order within four weeks
    September 26, 2025   Case Laws GST
    Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
    September 26, 2025   Case Laws Income Tax
    Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked
    September 26, 2025   Case Laws Income Tax
    Post-dated partnership deed barred pre-constitution investments; assessee failed to prove developer, ineligible for s.80IB(10) deduction
    September 26, 2025   Case Laws Income Tax
    Notice under s.148 issued by wrong officer is void for lack of jurisdiction; consent or prior acquiescence cannot cure it
    September 26, 2025   Case Laws Income Tax
    Income from production and sale of hybrid seeds qualifies as agricultural income under s.10(1) when contractor-controlled cultivation
    September 26, 2025   Case Laws Income Tax
    Adhoc 30% disallowance of referral commissions set aside; payments treated as sales promotion, not insurance commissions under s.194D; s.40(a)(ia) rel...
    September 26, 2025   Case Laws Income Tax
    267-day delay condoned; appeal admitted and Section 263 revision order quashed; assessment under Sections 147/143(3) restored
    September 26, 2025   Case Laws Income Tax
    Assessment officer exceeded jurisdiction by converting limited scrutiny into full assessment; Section 54F exemption upheld for construction deposits
    September 26, 2025   Case Laws Income Tax
    Assessment void for lack of jurisdiction where no s.143(2) notice served; s.292BB proviso inapplicable, deemed service rejected
    September 26, 2025   Case Laws Income Tax
    Final assessment order quashed: s.153C initiation invalid due to single consolidated satisfaction note; s.144C(1) draft notice missing
    September 26, 2025   Case Laws Income Tax
    Receipts from international passenger and cargo carriage, including code-share third-party services, exempt under Article 8 DTAA
    September 26, 2025   Case Laws Income Tax
    Penalties under ss.271(1)(b) and 272A(1)(d) deleted where non-compliance due to legal advice and s.245D(1) relief, with s.273B applied
    September 26, 2025   Case Laws Income Tax
    Disallowance under section 292C upheld; directed recalculation of 40(b) Explanation 3 and survey income taxed under section 28, not 115BBE
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September 26, 2025   Case Laws GST
Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
September 26, 2025   Case Laws GST
Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
September 26, 2025   Case Laws GST
Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
September 26, 2025   Case Laws GST
Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
September 26, 2025   Case Laws GST
Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
September 26, 2025   Case Laws GST
Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
September 26, 2025   Case Laws GST
Petition dismissed; taxpayer allowed two weeks to file substantive reply to DRC-01; department must issue reasoned order within four weeks
September 26, 2025   Case Laws GST
Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
September 26, 2025   Case Laws Income Tax
Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked
September 26, 2025   Case Laws Income Tax
Post-dated partnership deed barred pre-constitution investments; assessee failed to prove developer, ineligible for s.80IB(10) deduction
September 26, 2025   Case Laws Income Tax
Notice under s.148 issued by wrong officer is void for lack of jurisdiction; consent or prior acquiescence cannot cure it
September 26, 2025   Case Laws Income Tax
Income from production and sale of hybrid seeds qualifies as agricultural income under s.10(1) when contractor-controlled cultivation
September 26, 2025   Case Laws Income Tax
Adhoc 30% disallowance of referral commissions set aside; payments treated as sales promotion, not insurance commissions under s.194D; s.40(a)(ia) relief
September 26, 2025   Case Laws Income Tax
267-day delay condoned; appeal admitted and Section 263 revision order quashed; assessment under Sections 147/143(3) restored
September 26, 2025   Case Laws Income Tax
Assessment officer exceeded jurisdiction by converting limited scrutiny into full assessment; Section 54F exemption upheld for construction deposits
September 26, 2025   Case Laws Income Tax
Assessment void for lack of jurisdiction where no s.143(2) notice served; s.292BB proviso inapplicable, deemed service rejected
September 26, 2025   Case Laws Income Tax
Final assessment order quashed: s.153C initiation invalid due to single consolidated satisfaction note; s.144C(1) draft notice missing
September 26, 2025   Case Laws Income Tax
Receipts from international passenger and cargo carriage, including code-share third-party services, exempt under Article 8 DTAA
September 26, 2025   Case Laws Income Tax
Penalties under ss.271(1)(b) and 272A(1)(d) deleted where non-compliance due to legal advice and s.245D(1) relief, with s.273B applied
September 26, 2025   Case Laws Income Tax
Disallowance under section 292C upheld; directed recalculation of 40(b) Explanation 3 and survey income taxed under section 28, not 115BBE

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Income Tax

The HC, prima facie satisfied that systemic e-filing failures...

Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked

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Income Tax September 26, 2025 Case Laws HC
The HC, prima facie satisfied that systemic e-filing failures and a substantial shortfall in tax audit report (TAR) filings risk widespread non-compliance, granted interim relief directing respondents to extend the statutory due date under s.44AB for furnishing TARs for AY 2025-26 from 30 Sept 2025 to 31 Oct 2025 for portal filings. The HC further directed respondents to expeditiously rectify e-filing technical glitches and, pending portal restoration, afford taxpayers liberty to furnish TARs manually or via e-mail to the jurisdictional officer. The order invokes the CBDT's powers under s.119 and is aimed at mitigating undue hardship and ensuring compliance.
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