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S. 54 Deduction Can’t Be Restricted Merely Because New House Is Purchased Jointly With Spouse: ITAT

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...

Survey Disclosure Can’t Be Reclassified as Se. 69A Income Through Rectification U/s 154: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that income...
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Interest U/s 50 Not Payable on ITC Merely Availed but Not Utilised: Orissa High Court

The Orissa High Court has held that interest under Section 50 of the CGST...

Writ Petitions Challenging The Blocking Of ITC At SCN Stage Is Premature: Bombay High Court

The Bombay High Court has disposed of a large batch of writ petitions challenging...

ITC Demands Based on GSTR-2A & GSTR-3B Mismatch Under Scrutiny: Case Laws That Limits on Departmental Action

In recent times, taxpayers across India have increasingly faced substantial tax demands arising solely...

Bona Fide Purchaser Can’t Be Denied ITC for Seller’s Default: Tripura High Court Reads Down S. 16(2)(c)

The Tripura High Court has held that a bona fide purchaser cannot be denied...

Section 16(2)(c) CGST Act Valid but READ DOWN; ITC Can’t Be Denied to Bona Fide Buyers Says Tripura High Court

The Tripura High Court has held that while upholding the constitutional validity of Section...

GSTN Issues Advisory & FAQ on Electronic Credit Reversal, Re-claimed Statement & RCM Liability/ITC Statement

The Goods and Service Tax Network (GSTN) has issued the advisory & FAQ on...

Gauhati HC Questions Constitutional Validity Of Restricting ITC Through State Incentive Schemes, Suspends SCN Against Patanjali Foods

The Gauhati High Court has suspended four show-cause notices against Patanjali Foods while questioning...

Retrospective GST ITC Refund Under Amended Inverted Duty Structure Upheld: Supreme Court 

The Supreme Court has upheld the Gujarat High Court’s decision allowing retrospective refund of...

Whether Wrong Address & GSTIN on Invoices Should Deny ITC? Supreme Court Admits Dept’s Appeal

The Supreme Court has admitted department's Special Leave Petition (SLP) against the judgement of...

Delhi HC Flags Dual ITC Demand on Sweet Shop-Cum-Restaurant; Limits Pre-Deposit for Appeal

The Delhi High Court has flagged the dual Input Tax Credit (ITC) demand on...

ITC Not Available On Share Buyback Expenses: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit...

ITC Available on Canteen Services for Factory Employees, Limited to Employer’s Cost Share: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC)...

Latest articles

S. 54 Deduction Can’t Be Restricted Merely Because New House Is Purchased Jointly With Spouse: ITAT

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...

Survey Disclosure Can’t Be Reclassified as Se. 69A Income Through Rectification U/s 154: ITAT

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that income...

Supreme Court Issues Notice on Centre’s Challenge to Telangana HC Verdict Striking Down ISD ITC Distribution Rule

The Supreme Court has issued notice on a Special Leave Petition (SLP) filed by...

5G Radio Unit Is Classified Under CTH 8517 6260: CESTAT 

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...