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Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)
The writ petition before the High Court of Tripura challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and assailed the order dated 17.05.2022 passed by the Assistan...
TDS Credit Cannot Be Denied Due to System Mismatch in Form 26AS – Relief to Deductee | Sumit Devendra Rajani v. ACIT (Gujarat HC)
In many cases, assessees are confronted with tax demands solely on the ground that the credit of Tax Deducted at Source (TDS) claimed by them is not fully or correctly reflected in Form 26AS, despite the fact that tax ha...
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📚 *FULL BLOG ARCHIVE*
📌 Refundability of
Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment)
Act, 2025 – Legal Position Explained
🔗 https://mytaxexpert.co.in/post....
Refundability of Central Excise Duty on Unmanufactured Tobacco after Central Excise (Amendment) Act, 2025 – Legal Position Explained
Refundability of Central Excise Duty Paid on Unmanufactured
TobaccoAt present based on the new tax framework introduced by the
Government of India:• &n...
NFRA Circular NF-22/52/2025-NFRA All Statutory Auditors of Public Interest Entities (PIEs) covered under Rule 3 of NFRA Rules, 2018 on Audit File Maintenance, Retention & Submission to NFRA – Mandatory Compliance under SA 230, SA 200, SA 500 & SQC 1 | Timelines, Integrity & Penalties
National Financial
Reporting Authority7th Floor,
Hindustan Times HouseKasturba Gandhi Marg, New DelhiNF-22/52/2025-NFRADate: 16 December 2025CircularTo
All Statutory Auditors of Public Interest Entities (PIEs) covered...
उत्तर प्रदेश में लीज़ डीड पर स्टाम्प शुल्क में अस्थायी राहत: 19 नवंबर 2025 की अधिसूचना का व्यावसायिक विश्लेषण
(उत्तर प्रदेश शासन – स्टाम्प एवं निबंधन विभाग, दिनांक 19.11.2025)
1. वैधानिक पृष्ठभूमिउत्त...
No Transfer Pricing Adjustment on Interest for Delayed AE Receivables Where Working Capital Adjustment Granted: ITAT Delhi in ERM India Pvt. Ltd. v. DCIT
In
ERM India Private Limited, Gurugram v. Assessment Unit (DCIT, Circle 7(1),
Delhi), the Delhi Bench of the Income Tax Appellate Tribunal examined the
validity of a transfer pricing adjustment made on account of alle...
Offshore Supply Not Taxable in India and No Supervisory or Fixed Place PE Established: ITAT Delhi in SAIC Motor Corporation Ltd. v. ACIT
In
SAIC Motor Corporation Ltd., China v. Assistant Commissioner of Income Tax
(International Taxation), Gurgaon, the Delhi Bench of the Income Tax
Appellate Tribunal examined whether profits from offshore supply of KD...
Donation of Sale Proceeds to Another Charitable Trust Held Valid Application of Income: ITAT Delhi in ITO (E) v. Prakash Sewa Trust
In
Income Tax Officer (Exemption), Ward-2(4), New Delhi v. Prakash Sewa Trust,
the Delhi Bench of the Income Tax Appellate Tribunal examined whether exemption
under Sections 11 and 12 of the Income-tax Act, 1961 could...
Segment-Wise Transfer Pricing Mandatory and Non-Compete Fee Treated as Revenue: ITAT Delhi in Spectris Technologies Pvt. Ltd. v. ITO
In
Spectris Technologies Pvt. Ltd., Gurgaon v. Income Tax Officer, New Delhi,
the Delhi Bench of the Income Tax Appellate Tribunal examined two recurring
issues for Assessment Year 2009–10—first, the correctness o...