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Cost-to-Cost Reimbursement of Salaries to Seconded Employees Not Taxable as FTS – Delhi ITAT Relies on Boeing India | Toshiba Energy Case
The Delhi ITAT in Toshiba Energy System & Solutions Corporation v. DCIT (International Taxation) held that reimbursement of salaries paid to seconded employees on a cost-to-cost basis without markup is not taxable as...
Blocking of ITC Under Rule 86A Beyond One Year Illegal – Delhi High Court in Sunny Jain v. Union of India
The Delhi High Court examined the legality of repeated and prolonged blocking of Input Tax Credit in the Electronic Credit Ledger under Rule 86A of the CGST Rules, 2017.The Court held that:
Blocking of ITC is a drasti...
Section 74 GST Cannot Be Invoked Without Fraud or Suppression – ITC Allowed Despite Supplier Issues | Safecon Lifescience Case
The Allahabad High Court examined the legality of proceedings initiated under Section 74 of the UPGST Act against the petitioner for availing Input Tax Credit on purchases made from a duly registered supplier at the time...
Constitutional Challenge to Section 16(2)(c) CGST Act – ITC Cannot Be Denied for Supplier Default | LGW Industries Case
The writ petition filed before the Calcutta High Court assails the legality of proceedings seeking reversal of Input Tax Credit solely on the allegation that suppliers were subsequently found to be non-existent or had ob...
ITC Cannot Be Denied for Supplier’s Subsequent Registration Cancellation – Allahabad High Court | Khurja Scrap Trading Company Case
In this landmark ruling, the Allahabad High Court reaffirmed that:
Input Tax Credit (ITC) cannot be denied when the supplier was duly registered on the date of transaction, even if registration is cancelled subsequent...
GST ITC Cannot Be Denied Due to Suo Moto Retrospective Cancellation of Supplier’s Registration When Buyer Is Bona Fide – Calcutta High Court | M/s Gargo Traders v. Joint Commissioner, State Tax
IN THE HIGH COURT AT CALCUTTA
CIRCUIT BENCH AT JALPAIGURI
(Constitutional Writ Jurisdiction)
APPELLATE SIDEPresent:
The Hon’ble Justice Krishna RaoWPA 1009 of 2022M/s. Gargo Traders
Versus
The Joint Commissioner,...
Separate GST Registration for Warehouses – Mandatory or Not? Detailed Analysis with AAR Maharashtra Ruling in Gandhar Oil Refinery (India) Ltd. under CGST & IGST Acts
Whether separate GST Registration is required for
a warehouse?Getting registered under GST is the pre-eminent step for embarking
on the journey of doing business. The registration under GST is
compulsory...
Accumulation u/s 11(2) Cannot Be Denied for Vague Form 10 If Purpose Aligns With Trust Objects: Mumbai ITAT | Harmony Foundation v. ITO (Exemption) [TS-1673-ITAT-2025]
Accumulation under section 11(2) cannot be denied for vague Form 10 if purpose aligns with Trust’s objectiveMumbai ITAT allows Assessee’s (Trust) appeal and holds that accumulation of income under Section 11(2) canno...
Key amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015
Ministry of FinanceKey amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015Amendments primarily aimed at the non-government sector, also rationalize provisions for government sectorMeasures to prov...
Validity of Reopening of Assessment and Addition under Section 69 without Rejection of Books
Validity of
Reopening of Assessment and Addition under Section 69 without Rejection of
Books M/s KDP
Infrastructure Private Limited v. DCITITAT Delhi |
ITA No. 1094/Del/2024 | Order dated 12 December 2025 1...