In the evolving landscape of indirect taxation under the Goods and Services Tax (GST) regime, the Authority for Advance Rulings (AAR) plays a crucial role in offering clarity to taxpayers on complex legal questions. However, procedural discipline is as vital …
Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …
The issue of whether supply of medicines, implants, consumables, and allied items to in-patients by a hospital is taxable under GST has been a matter of interpretation and litigation. In a significant ruling, the Kerala Authority for Advance Ruling (AAR) …
In a recent decision, the Calcutta High Court emphasized the importance of due process and fair hearing in indirect tax adjudication under the GST regime. The case arose from an ex parte order passed against a taxpayer who failed to respond to a show-cause notice …
In this case, the assessee trust had applied for approval under section 80G(5) of the Income Tax Act, 1961, which allows donors to claim deduction for donations to certain approved charitable institutions. The Commissioner (Exemptions) rejected the application on the ground that …
In a significant ruling reinforcing procedural integrity under the reassessment regime, the Delhi High Court in the case of Baba Global Ltd v. ACIT, Central Circle 29 & Ors., held that an Assessing Officer (AO), after having passed a reasoned order under Section 148A(d) dropping …
In a recent ruling, the Chennai Income Tax Appellate Tribunal (ITAT) dealt with an important question regarding the taxability of gifts recorded in a “Gift Management System” seized during a search operation on a charitable trust. The Revenue had sought …
In a significant ruling, the Delhi Income Tax Appellate Tribunal (ITAT) has reiterated that additions to an assessee’s income cannot be made solely on the basis of loose papers or rough notings found during a search operation unless such documents are supported …
In a significant ruling, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) set aside an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] that had dismissed an assessee’s appeal solely on the ground of delay without …
Reassessment proceedings under Section 147/148 of the Income Tax Act are a powerful tool in the hands of the Revenue to reopen past assessments where income is believed to have escaped taxation. However, such power is not unfettered and must …
In a significant ruling, the Calcutta High Court has held that non-production of a physical copy of the GST challan during the movement of goods cannot be a ground for imposing penalty under the GST law, especially when the digital copy …
In a significant ruling, the Karnataka High Court clarified that short payment of GST by a government contractor, due to non-receipt of the GST component from the Public Works Department (PWD), cannot be construed as suppression of facts or fraudulent intent. The Court held that …
The Income Tax Appellate Tribunal (ITAT), Mumbai, in the case of Kavita Manoj Damani vs. AO, held that the exemption under Section 54 of the Income‑tax Act applies even when long-term capital gains are re-invested in property purchased from a relative, …
If a charitable or religious institution is penalised by the Income Tax Department for under-utilisation of funds (i.e. not applying 85% of its income towards its charitable/religious purposes as required under Section 11(1) of the Income Tax Act), it may appeal the penalty …
An assessee can appeal against a penalty order under Section 270A of the Income Tax Act, 1961—Penalty for under-reporting and misreporting of income—before the Commissioner of Income Tax (Appeals) [CIT(A)] or the Income Tax Appellate Tribunal (ITAT), depending on the stage and scope. Below …
In a landmark judgment that brings clarity to the taxation of immovable property transactions, the Gujarat High Court has held that the transfer of leasehold rights is not a taxable supply under the Goods and Services Tax (GST) regime. The Court observed …
In a recent ruling in July 2025, the Orissa High Court dismissed a writ petition challenging a provisional attachment order issued by GST authorities. The dismissal was on the ground of infructuousness, as the petitioner had already availed statutory remedy by filing an appeal under Section …
Section 270A of the Income Tax Act, 1961, introduced by the Finance Act, 2016, marked a significant shift in the penalty regime by replacing the earlier Section 271(1)(c). It aims to penalize under-reporting and misreporting of income, with penalties ranging from 50% to 200% of …
Section 270A of the Income-tax Act, 1961, introduced with effect from Assessment Year 2017-18, aims to penalize cases of under-reporting and misreporting of income. It replaced the older Section 271(1)(c), streamlining the penalty mechanism with fixed rates and detailed categorization. However, despite its clarity …
Summary suits under Order XXXVII of the Code of Civil Procedure, 1908 offer a fast-track mechanism for plaintiffs to recover debts, liquidated amounts, or enforce written contracts without the delays of a full-fledged trial. However, courts are consistently called upon to …