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Retrospective GST Registration Cancellation: Requirement of Clarity and Specificity in Show Cause Notice
Background and Judicial ContextThe Calcutta High Court, in the matter of Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and State Tax, Jorasanko Charge & Others, addressed th...
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Escalating Compliance Obligations Under the Companies Act, 2013
1. Escalating Compliance Obligations Under the Companies Act, 2013(i) Introduction: Shifting from Clarity to ComplexityWith the replacement of the Companies Act, 1956, by the Companies Act, 2013, corp...
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Supreme Court Clarifies ‘Disposal Test’ for Permanent Establishment under India-UAE DTAA: Insights from the Hyatt Case
1. Overview The landmark decision by the Supreme Court of India in Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax [2025 INSC 891] has provided crucial clarity on the dete...
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Taxability of Hardship Compensation in Redevelopment: Capital Receipt, Not Income
1. Taxability of Hardship Compensation in Redevelopment: Capital Receipt, Not Income(i) Overview and BackgroundIn the context of property redevelopment, members of co-operative housing societies often...
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ITAT Mumbai Sets Aside Reassessment Due to Expiry of Limitation for Section 148 Notice
Background and Case Overview(i) Facts of the Case(a) The Income Tax Appellate Tribunal (ITAT) Mumbai examined the legality of reassessment proceedings for Assessment Years (AYs) 2013-14 and 2014-15.(b...
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Full TDS Credit for Assessee: An Analysis of Tribunal’s Ruling in Eastern Shipping (P.) Ltd. v. Income Tax Officer
Introduction: TDS Complexities and a Landmark Case(i) TDS Mechanism and Practical IssuesTax Deducted at Source (TDS) often leads to confusion and litigation, even among well-versed assessees. A recent...
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Distinction Between TDS and Advance Tax in Imposition of Interest under Section 234B: A Legal and Administrative Analysis with Judicial and CAG Perspectives
OverviewSection 234B of the Income-tax Act, 1961, mandates the payment of interest where there is a default in paying advance tax. A persistent issue has been whether this interest should also be levi...
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Foreign Source Exclusion for Fees for Technical Services: Key Issues and Litigation Trends
1. Overview of Taxation for Non-Residents in Indiai. Scope of Taxable Income for Non-ResidentsUnder Indian tax law, the chargeability of income for residents and non-residents is clearly defined. Non-...
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Supreme Court’s Interpretation of Section 6(2)(b) and GST Investigation Protocols: The Armour Security Decision
Overview of the DecisionThe Supreme Court, in its landmark judgment dated 14 August 2025 in the case of M/s Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate & Another (Sp...
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A Comprehensive Guide to Interest Calculation under the Income Tax Act
Introduction: Purpose and Structure of Interest ProvisionsInterest provisions in the Income Tax Act are designed to address the value of money lost due to delays in tax payments or errors in refunds....
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Section 87A Rebate: Processed ITR and the Unexpected Notices – A Comprehensive Overview
Introduction: Unanticipated Tax SurprisesThe Indian Income Tax landscape is often full of unexpected developments, and recent events have again highlighted the element of surprise faced by assessees....
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Interest Liability under Section 234B on 115BBE Income for Senior Citizens: Legal Analysis and Compliance Checklist
OverviewA recurring issue arises during income tax assessments when unexplained credits or investments, taxable under Section 115BBE, are added to a senior citizen’s income. Assessing Officers commonl...
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Digital Transformation of Income Tax Reporting: The Next Milestone Under HMRC’s Making Tax Digital (MTD) Initiative
Introduction to MTD for Income Tax Self Assessment(i) Overview of the MTD InitiativeMaking Tax Digital (MTD) is an ongoing project by HM Revenue & Customs (HMRC) aimed at modernizing how tax is report...
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Taxation of Salary Income under the Income-tax Act, 2025: Provisions, Deductions, and Exemptions
Overview of Salary Taxation FrameworkThe Income-tax Act, 2025, preserves its established approach for assessing salary income, segregating it into taxable salary and perquisites (as per Sections 15 to...
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Satisfaction of Bail Condition by Deposit in Electronic Cash Ledger: DRC-03 Not Required
OverviewThe Gujarat High Court's recent decision in the case of Superintendent AE v. Virbhadrasinh Pratapsinh Chauhan & Another clarifies that an assessee’s deposit of funds in their Electronic Cash L...
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Reshaping the Flow of GST Liability and Input Tax Credit Chains in India: Indirect Access, Legal Risks, and Practical Guidance
Introduction: The Dynamics of Indirect Access in GST Credit FlowsThe implementation of the Goods and Services Tax (GST) in India from July 2017 marked a transformative approach to indirect taxation, m...
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Revised Approach to Service of GST Notices: Essential Change Proposed in Section 169
Overview: Addressing Gaps in Service of GST CommunicationsSection 169 of the Central Goods and Services Tax (CGST) Act, 2017 currently lays down multiple methods for serving notices, orders, summons,...
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Provisional Attachment under GST: Legality of Renewal After One Year
Overview of Section 83 of the CGST Act: Protective Provisional Attachment(i) Legislative Intent and ScopeSection 83 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) grants the Commissioner...
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Revised Guidelines on ITC Set-Off Mechanism under GST
Introduction: Understanding the ITC Set-Off Sequence under GSTUnder the Goods and Services Tax (GST) regime, specific provisions under Section 49, Section 49B, and Rule 88A stipulate the order in whic...
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GST Exemption on Paper Products Based on End-Use: Compliance Challenges and Solutions
Introduction: GST Rate Changes for Paper ProductsThe 56th GST Council meeting, held on September 3, 2025, brought about significant changes to the GST rate structure for paper and paperboard items und...