Adv Aditya Narayan 
ITAT Ahmedabad rules land sale gains taxable under capital gains, not business income, and allows exemption on qualifying REIT dividend income under the Income-tax Act. Introduction The classification of income arising from the sale of immovable property has significant implications …
Madras High Court rules that failure to issue GST DRC-04 acknowledgement under Rule 142(2) can render GST proceedings unsustainable, sets aside assessment orders and directs refund of tax collected. Introduction The Madras High Court has reiterated the importance of following …
Chhattisgarh High Court directs the Income Tax Department to refund amounts recovered from UltraTech Cement and Shree Cement after quashing of the tax demand against the State Mining Department. Introduction In an important ruling concerning tax recovery proceedings under the …
GSTAT Lucknow upholds reduction of GST penalty under Section 129, ruling that excess goods cannot justify a penalty on the entire consignment when the remaining goods are supported by valid tax invoices and e-way bills. Introduction In an important ruling …
Gujarat High Court rules that commission paid to foreign agents for procuring export orders is not taxable in India if services are rendered abroad and no business connection exists in India. No TDS liability arises. Introduction In an important ruling …
GSTAT Hyderabad rules that refund of pre-18 July 2022 accumulated ITC cannot be denied merely because the refund application was filed later. Know the Kedia Agro ruling. Introduction In an important ruling concerning GST refund claims under the Inverted Duty …
Gujarat High Court holds that cash sales during demonetisation alone cannot justify additions under Section 68 and higher taxation under Section 115BBE. Read the Zinzuwadia and Sons ruling. The validity of cash sales recorded during the demonetisation period has …
Delhi High Court refuses to quash an 80-page GST show-cause notice in an alleged fake ITC case. Read the judgment, legal observations and key takeaways. Introduction The Delhi High Court has declined to interfere with GST adjudication orders arising from …
The Rajasthan High Court has held that police assistance required to implement statutory orders for taking possession of secured assets under the SARFAESI Act, 2002, must be provided without charging the secured creditor. The ruling reinforces the principle that the …
The Madras High Court held that GST liabilities do not automatically extinguish when a corporate debtor is sold as a going concern during liquidation. Read the judgment, legal principles and implications for buyers. Introduction The Madras High Court has clarified …
The Supreme Court of India has reiterated that an Assessing Officer cannot reopen a completed income tax assessment merely because the officer subsequently wishes to take a different view. However, reassessment may be initiated when tangible material provides a rational …
GSTAT Bengaluru ruled that a GST demand cannot be sustained on grounds absent from the show-cause notice. Read the Fortinet Technologies case and its implications for taxpayers. Introduction In an important ruling on GST adjudication and the principles of natural …
Bombay High Court rules that limitation for an income tax appeal against an ITAT order begins from receipt, not mere pronouncement, and condones an 88-day delay. The Bombay High Court has clarified that the limitation period for filing an appeal …
GSTAT Thane rules that failure to issue mandatory Form GST RFD-08 notice before rejecting a refund claim cannot be cured through an appellate hearing. Read the case facts, legal provisions and implications. Introduction In an important ruling concerning GST refund …
The Supreme Court has agreed to examine EY US’s challenge to the Delhi High Court ruling treating employee secondment salary reimbursements as Fees for Technical Services under the India-US DTAA. Introduction The Supreme Court of India has agreed to examine …
The Gujarat High Court held that GST authorities must inform taxpayers within a reasonable time about missing audit documents. Read the HuberGroup India case study on Section 65 of the CGST Act. 1. Introduction The Gujarat High Court has emphasised …
Gujarat High Court quashes income tax reassessment, ruling that a timely notice cannot cure invalid approval under Section 151 of the Income-tax Act. Introduction The Gujarat High Court has reiterated an important principle of income tax law: issuing a reassessment …
GSTAT Chandigarh allows Deltron ₹2.90 lakh transitional ITC on imported capital goods received after GST implementation but rejects ₹6.99 lakh export-related credit. The Goods and Services Tax Appellate Tribunal (GSTAT), Chandigarh, has partly allowed a transitional Input Tax Credit (ITC) …
ITAT Ahmedabad allows tax exemption under Section 10(10B) on eligible BSNL VRS-2019 compensation and directs reassessment of taxable income and refunds. Introduction The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has delivered a significant ruling in favour of former employees …
Gujarat High Court rules that cheque bounce compensation awarded in criminal proceedings cannot be added to a civil recovery suit. Read the case analysis. Case Details: Court: Gujarat High Court Judge: Justice Maulik J. Shelat Case Number: R/Special Civil Application …