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🧾 Employee vs Employer Contributions to PF/ESI: Disallowed or Allowed? What Does Courts say
In the world of tax compliance, one of the most frequently litigated topics is the allowability of PF/ESI contributions — especially...
Bhagya Lakshmi
Jun 53 min read
📝 TDS Not Deducted? You Might Still Save the Deduction – Section 40(a)(ia) Case Law Guide with Focus on Form 26A
📌 Introduction In tax audits, one of the most common disallowances is under Section 40(a)(ia) —for non-deduction or non-payment of TDS ....
Bhagya Lakshmi
Jun 23 min read
⚖️ Landmark Case Laws on TDS for Cash Withdrawal – Section 194N in Action
The Indian government’s thrust toward a digital economy took a sharp turn in 2019 with the introduction of Section 194N of the Income Tax...
Bhagya Lakshmi
May 303 min read
💸 Section 40A(3) of the Income Tax Act: Disallowance of Cash Payments – And the Lifeline Rule 6DD
In today’s digital economy, the government has put a strong emphasis on curbing cash transactions. One of the key sections enforcing this...
Bhagya Lakshmi
May 283 min read
🧾 Section 69C of Income Tax Act: Understanding Unexplained Expenditure through Key Case Laws
Section 69C empowers tax authorities to deem unexplained expenditure as income if the assessee fails to offer a satisfactory...
Bhagya Lakshmi
May 273 min read
Unexplained Bank Deposits, AIS Alerts & Section 69: What the Courts Really Say
✍️ Introduction With the Annual Information Statement (AIS) now tracking every high-value cash deposit , many taxpayers are receiving...
Bhagya Lakshmi
May 264 min read
💼 Unsecured Loans and Income Additions – A Deep Dive into Section 68 of the Income Tax Act
📜 Introduction Section 68 of the Income Tax Act, 1961, empowers the Assessing Officer (AO) to treat any unexplained cash credit in the...
Bhagya Lakshmi
May 223 min read
Missed the ITR Deadline? What Recent Case Laws and Section 234F Say
In India’s evolving tax administration system, timely filing of Income Tax Returns (ITRs) has become critical—not just for compliance,...
Bhagya Lakshmi
May 192 min read
🧾 When ITC Appears Lost in GSTR-9… But Isn’t!
How invoices received in the next FY can still keep your Input Tax Credit safe In the fast-moving world of GST compliance, it’s easy to...
Bhagya Lakshmi
May 162 min read
🚗 Detention of Demo Vehicles under GST: Relief from Kerala High Court
🧾 Case: M/s Kun Motor Company Pvt. Ltd. vs Assistant State Tax Officer & Ors. Citation : 2024 (4) TMI 321 – Kerala High Court Judgment ...
Bhagya Lakshmi
May 152 min read
💡 Wrong Head, Right Refund: Delhi High Court Backs Refund for GST Paid Under Wrong Head
🏛️ Key Case Law: M/s. Excel Buildtech Pvt. Ltd. vs. Commissioner of CGST, Delhi South Court: Delhi High Court Date of Order: 15 April...
Bhagya Lakshmi
May 133 min read
TDS on Trade Margins – Principal-to-Principal Relationship
Case Title: M/s Acer India Pvt. Ltd. v. Commissioner of Income Tax (TDS), Bengaluru Court: Karnataka High Court, affirmed by Supreme...
Bhagya Lakshmi
May 122 min read
📜 Supreme Court Clarifies Transitional Reassessment Notices under Section 148: Union of India v. Rajeev Bansal
Case Name : Union of India v. Rajeev Bansal & Ors. Court : Supreme Court of India Judgment Date : 3rd October 2024 🔍 Background:...
Bhagya Lakshmi
May 92 min read
📘 Decoding GST Refund on Inverted Duty Structure: A Tale of Rule 89(5) vs. Section 54(3)
📜 The Legal Framework: What the Law Says 🔹 Section 54(3) of CGST Act, 2017 This section governs refund of unutilized input tax credit...
Bhagya Lakshmi
May 82 min read
"Can GST Dues Be Recovered Without a Show Cause Notice? The Legal Tug-of-War"
🔍 Introduction GST has brought in significant automation, but also procedural challenges. One recurring issue for taxpayers is whether...
Bhagya Lakshmi
May 72 min read
![🧾 Case Summary: PCIT v. Wipro Ltd. [2022] 446 ITR 1 (SC)](https://static.wixstatic.com/media/508511_547a8715228e48ac9bd7982e5ce003b3~mv2.png/v1/fill/w_1024,h_769,fp_0.50_0.50,q_35,blur_30,enc_avif,quality_auto/508511_547a8715228e48ac9bd7982e5ce003b3~mv2.png)
![🧾 Case Summary: PCIT v. Wipro Ltd. [2022] 446 ITR 1 (SC)](https://static.wixstatic.com/media/508511_547a8715228e48ac9bd7982e5ce003b3~mv2.png/v1/fill/w_1024,h_769,fp_0.50_0.50,q_95,enc_avif,quality_auto/508511_547a8715228e48ac9bd7982e5ce003b3~mv2.png)
🧾 Case Summary: PCIT v. Wipro Ltd. [2022] 446 ITR 1 (SC)
🏛️ Background: Wipro Limited, a 100% Export Oriented Unit (EOU), filed its return of income for Assessment Year (AY) 2001-02 on October...
Bhagya Lakshmi
May 62 min read
🧾 “Natural Justice for the Assessee” – Madras High Court Reinforces Personal Hearing Mandate Under GST
📌 Case Overview Case Name: Tvl. PVK Constructions vs. Union of India & Others Court: Madras High Court (Madurai Bench) W.P. (MD)...
Bhagya Lakshmi
May 52 min read
💡 Delhi High Court Upholds GST ITC Claim Despite GSTIN Error – A Relief for Genuine Taxpayers!
In a significant judgment that offers much-needed clarity on GST input tax credit (ITC) compliance, the Delhi High Court has come to...
Bhagya Lakshmi
May 32 min read
🧾 Case Law Update: Principal Commissioner of Income Tax v. Maruti Suzuki India Ltd.
Court : Supreme Court of India Citation : [2019] 416 ITR 613 (SC) Decision Date : July 25, 2019 Relevant Provision : Section 148 of the...
Bhagya Lakshmi
May 22 min read
🚀 Compensation Received – Revenue or Capital?
A Deep Dive into CIT vs. Saurashtra Cement Ltd. [(2010) 325 ITR 422 (SC)] In the world of income tax, one critical question that often...
Bhagya Lakshmi
Apr 292 min read
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