IMPORTANT INCOME TAX CASE LAWS 06.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 9 / DTAA Oracle Systems Corp. [Notional Royalty] Only sums contractually receivable from an Indian sub can be taxed as royalty. AO cannot tax “Global Deal” revenue (deals signed abroad) as notional royalty in India. Click Here S. 9… Read More »
Reassessment Quashed: The Fatal Jurisdictional Error in Faceless Procedures This ruling reinforces a critical procedural boundary in the post-2021 tax regime: the “Faceless” nature of reassessment is not merely an option for the Department—it is a mandatory jurisdictional requirement. Even if the underlying tax evasion is significant, a failure to follow the automated procedure can… Read More »
TDS on Year-End Provisions: Mere Crediting Triggers Liability In this significant ruling, the Income Tax Appellate Tribunal (ITAT) / Court (2025/2026) has clarified the interplay between year-end accounting provisions and TDS obligations. The court held that even if a vendor’s invoice has not been received, the creation of a provision for “ascertained liabilities” in the… Read More »
Landmark Ruling: Oracle USA Wins Major Tax Dispute on Software Royalty and PE The Income Tax Appellate Tribunal (ITAT) has ruled in favor of Oracle (USA) in a series of complex international tax disputes involving the characterization of software income, the existence of a Permanent Establishment (PE), and the applicability of surcharges on DTAA tax… Read More »
IMPORTANT GST CASE LAWS 06.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 73 Tvl. Vishagan Traders [Double Taxation] Passing two separate orders for the same period on the identical issue (GSTR-2A vs. 3B mismatch) is a jurisdictional error. Parallel demands for the same tax debt are unsustainable. Click Here S. 75 Tvl.… Read More »
Trial Procedure: Investigating Officer’s Right to Refer to Documents During Deposition In this significant ruling regarding GST criminal prosecutions, the Karnataka High Court (2026) addressed the procedural bounds of witness testimony. The court clarified how much an Investigating Officer (IO), acting as the complainant, can rely on written records while testifying in court. The Legal… Read More »
ITC Mismatch and Condonation of Delay: A Victory for “Bona Fide” Taxpayers The High Court of Karnataka (2026) has delivered a significant ruling favoring a taxpayer who missed the statutory appeal deadline due to a supplier’s error and a lack of legal awareness. The decision emphasizes a “justice-oriented approach” over technicalities. The Core Conflict: Supplier… Read More »
Duplicate GST Proceedings and Violation of Natural Justice: Case Analysis The cases highlight a critical issue in GST administration where multiple tax officers initiate parallel proceedings for the same tax period and the same issue (GSTR-2A vs. GSTR-3B mismatch), leading to a breach of the principles of natural justice and the rule against double taxation.… Read More »
IMPORTANT GST CASE LAWS 05.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 16(4) / 16(5) Rajagopal and Co. [ITC Limitation] Denial of ITC u/s 16(4) is invalid if the claim is protected by the newly inserted Section 16(5). Bank accounts must be de-freezed and any collected tax refunded. Click Here S. 29… Read More »
Retrospective Cancellation: High Court Rejects Review Petition Seeking to Reopen Finalized Cases The Legal Issue The central dispute is whether the Revenue can seek a review of a High Court judgment that quashed a retrospective cancellation of GST registration. The Revenue argued that allowing the registration to stand (even for a past period) would “break… Read More »