ITC
Direct Tax
Appellate Authority Must Decide Whether AO Exceeded Limited Scrutiny Scope Without Converting Case Into Full Scrutiny: ITAT
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has restored a matter...
Other Laws
Supreme Court Upholds Landowners’ Right To Additional Amenity TDR, Rejects BMC’s Waiver And Delay Objections
The Supreme Court has upheld the entitlement of landowners to receive additional amenity Transferable...
GST
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...
Columns
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...
GST
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...
GST
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...
GST
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...
GST
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...
GST
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...
GST
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...
GST
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...
GST
ITC Not Available On Share Buyback Expenses: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit...
GST
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)...
GST
Gujarat High Court Upholds Rs.1.7 Crore Utilised ITC Refund for Patanjali Foods, Rejects Dept.’s Recovery
In a major relief to Patanjali Foods, the Gujarat High Court has upheld the...
Latest articles
Direct Tax
Appellate Authority Must Decide Whether AO Exceeded Limited Scrutiny Scope Without Converting Case Into Full Scrutiny: ITAT
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has restored a matter...
Other Laws
Supreme Court Upholds Landowners’ Right To Additional Amenity TDR, Rejects BMC’s Waiver And Delay Objections
The Supreme Court has upheld the entitlement of landowners to receive additional amenity Transferable...
Other Laws
Supreme Court Acquits Sri Lankan Refugee in UAPA Case, Says Conviction Based on “Mistaken Identity” and Unreliable Witness Testimony
The Supreme Court has acquitted a Sri Lankan refugee who had been convicted for...
Other Laws
Supreme Court Upholds Penalty for Misdeclaration of Power Generation Capacity
The Supreme Court has restored the order of the Punjab State Electricity Regulatory Commission...