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    Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
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Inclusion of a tax component within reported turnover was...

Inclusion of tax component in turnover: remand ordered to prevent double taxation and require fresh consideration after hearing.

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GST March 18, 2026 Case Laws HC
Inclusion of a tax component within reported turnover was identified as the dominant issue; the article explains that treating tax as turnover risks double taxation and that the assessing authority must reassess the point because exclusion of the tax component follows from the statutory definition. The text further addresses the pre-deposit requirement, noting the contention on tax inclusion was raised in assessment proceedings and therefore is not a fresh plea to avoid pre-deposit; on that basis the impugned assessment is set aside in part and remitted for fresh consideration after giving the petitioner an opportunity of hearing and securing a specified deposit.

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Acts Income Tax