Here’s the Tax Law Daily Bulletin for August 20, 2026.
GST
- GST APPEAL LIMITATION CAN’T BEGIN MERELY FROM PORTAL UPLOAD: RAJASTHAN HIGH COURT CONDONES 450-DAY DELAY
- SUPREME COURT DISMISSES GST DEPT.’S CHALLENGE OVER RS. 70.09 LAKH REFUND DUE TO 394-DAY DELAY; KEEPS RULE 90(2) INTERPRETATION OPEN
- GST ITC DISTRIBUTION CAN’T BE TIED SOLELY TO INVOICE DATE: SUPREME COURT TO EXAMINE WHEN CREDIT BECOMES LEGALLY AVAILABLE
- GST RECTIFICATION ORDER NOT COMMUNICATED TO TAXPAYER: ORISSA HIGH COURT QUASHES REJECTION CITING RECORD DISCREPANCIES
- GST NOTICE SERVICE DISPUTE: SUPREME COURT UPHOLDS STATUTORY APPEAL ROUTE
- GST DEMAND REQUIRED RECONSIDERATION AFTER DISCREPANCIES EMERGED BETWEEN ITC REFLECTED IN TAXPAYER’S RECORDS AND FIGURES RELIED UPON IN ASSESSMENT ORDER: MADRAS HIGH COURT
- CAN S. 125 GST PENALTY APPLY FOR NON-FILING OF FINAL RETURN? MADRAS HIGH COURT SAYS YES
Service Tax
- CESTAT DENIES SERVICE TAX EXEMPTION ON RENT TO EDUCATIONAL ENTITY FOR FAILURE TO PROVE TENANT’S EDUCATIONAL STATUS
- PRE-DEPOSIT REFUND MUST CARRY INTEREST FOR ENTIRE PERIOD, EVEN WHERE ASSESSEE DELAYED REFUND CLAIM BY OVER 5 YEARS: CESTAT
- SERVICE TAX PAYABLE ON LAND LEASING AND SPORTS COMPLEX CHARGES: CESTAT
Customs Duty
- FOREIGN CUSTOMS DECLARATIONS ADMISSIBLE U/S 139: CESTAT UPHOLDS DIFFERENTIAL DUTY AND EQUAL PENALTY IN UNDERVALUATION CASE
- CESTAT QUASHES CUSTOMS PENALTIES IN EXPORT DISPUTE OVER USE OF ANOTHER FIRM’S IEC
Income Tax
- 27% RULE 87 CEILING INAPPLICABLE TO EXTRAORDINARY SUPERANNUATION FUND CONTRIBUTIONS MADE TO MEET ACTUARIAL DEFICIT: CALCUTTA HIGH COURT
- TELANGANA HIGH COURT RESTORES INCOME TAX APPEALS DISMISSED OVER UNSIGNED MEMORANDA
- TELANGANA HIGH COURT RESTORES INCOME TAX APPEALS DISMISSED OVER UNSIGNED MEMORANDA
- FORM 26AS RECEIPTS VS INCOME — ASSESSEE FAILS TO PROVE ₹7.83 CRORE DIFFERENCE WAS NPGCL ADVANCE: ITAT
- CIT(A) CAN’T DIRECT REOPENING OF ANOTHER AY: ITAT
- DELHI HIGH COURT QUASHES REASSESSMENT AGAINST SINGAPORE COMPANY AFTER FINDING NO EFFECTIVE OPPORTUNITY OF HEARING
- NOTICE ISSUED AFTER APRIL 1, 2021 WITHOUT JURISDICTION: ITAT QUASHES S. 153C ASSESSMENT
- DEMONETISATION-ERA CASH DEPOSIT EXPLAINED THROUGH CASH BOOK AND BANK RECORDS: ITAT DELETES ADDITION
- CWIP ACCOUNTING DOESN’T DETERMINE TAX CHARACTER OF OPERATIONAL EXPENDITURE; ITAT REJECTS RS. 66.65 CRORE TDS DISALLOWANCE ON TELECOM PAYMENTS
- INVESTIGATION WING INFORMATION ALONE CAN’T ESTABLISH FAILURE TO DISCLOSE MATERIAL FACTS: ITAT QUASHES REASSESSMENT BEYOND 4 YEARS
- REJECTION OF GST REFUND CAN’T AUTOMATICALLY BAR DEDUCTION AS BUSINESS EXPENDITURE UNDER INCOME TAX ACT: ITAT
- DEPOSITED TDS CAN’T CONTINUE AS PRINCIPAL LIABILITY: ITAT DIRECTS FRESH VERIFICATION OF INTEREST AND REC REGISTRATION CHARGES
- S. 80P(2)(D) DEDUCTION ALLOWABLE ON INTEREST EARNED BY COOPERATIVE HOUSING SOCIETY FROM COOPERATIVE BANKS: ITAT
- ITAT QUASHES REASSESSMENT AS S. 148 APPROVAL WAS GRANTED BY WRONG AUTHORITY AFTER 3 YEARS
- INCOME TAX DEPT. SEARCHES 394 SUSPICIOUS ENTITIES, 36 PROFESSIONALS OVER LARGE FOREIGN REMITTANCES
Others
