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Section 82 (Formerly Section 54) — Exemption on Sale of Residential House: Case Law Analysis
Section 82 (Formerly Section 54) — Exemption
on Sale of Residential House: Case Law AnalysisSection AnalysisSection 82 of the Income-tax Act, 2025, titled "Profit
on sale of property used for residence," is the direc...
Long-Term vs Short-Term Capital Gains — Section 2(67) Analysis with Case Laws
Long-Term vs Short-Term Capital Gains —
Section 2(67) Analysis with Case LawsSection AnalysisSection 2(67) of the Income-tax Act, 2025 defines
"long-term capital asset," and by extension, the long-term/short-term
cl...
Capital Asset Definition & Exclusions Under Section 2(22) — Full Analysis with Case Laws
Capital Asset Definition & Exclusions
Under Section 2(22) — Full Analysis with Case LawsSection AnalysisSection 2(22) of the Income-tax Act, 2025 defines
"capital asset" broadly as property of any kind held by an...
What Constitutes "Transfer" Under Capital Gains — Section Analysis with Landmark Case Laws
What Constitutes "Transfer" Under
Capital Gains — Section Analysis with Landmark Case Laws Section Analysis"Transfer," in relation to a capital asset, is
defined expansively — a legacy of Section 2(47) o...
Section 67 of the Income-tax Act 2025 — The Charging Section for Capital Gains (Complete Analysis with Case Laws)
Section 67 of the Income-tax Act 2025 — The
Charging Section for Capital Gains (Complete Analysis with Case Laws)Section AnalysisSection 67 of the Income-tax Act, 2025 is the charging
provision for capital gains — ...
P. Rajesh Kumar vs State of Telangana & Others – Telangana High Court Directs Authorities Not to Interfere with Licensed Tobacco Business During Operation of Supreme Court Stay on Telangana Tobacco Prohibition Notification No. 501/FSS-1/2022 | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, P. Rajesh Kumar, was carrying on a
lawful business dealing in tobacco products under a valid licence and GST
registration, while regularly paying applicable GST and taxes. Despite the
...
Marson Cheriyan vs Assistant Commissioner of State Tax & Others – Kerala High Court Applies Supreme Court's Filco Trade Centre Judgment Allowing Fresh Opportunity to Claim GST Transitional Credit through TRAN-1 & TRAN-2 | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner approached the Kerala High Court seeking
relief regarding the availment of GST Transitional Credit while
migrating from the earlier indirect tax regime to the Goods and Services Tax
(GS...
M/s. [Petitioner] vs State Tax Authorities, Uttarakhand – Uttarakhand High Court Permits Fresh Application for GST Registration Revocation After Holding Appeal Before Commissioner Not Maintainable Under Section 107 of the Uttarakhand GST Act, 2017 | Sections 30 & 107 of the CGST/UGST Act
Facts of the CaseThe petitioner approached the Uttarakhand High Court
challenging the order dated 16.10.2020 cancelling the GST registration.
The petitioner expressed willingness to discharge the outstanding GST liabil...
Radhe Associates Through Partner Kirtibhai Dahyabhai Patel vs Central Board of Indirect Taxes and Customs (CBIC) – Gujarat High Court Directs Processing of GST Refund as Within Limitation After Exclusion of COVID-19 Period under Sections 54 & 168A of the CGST Act, 2017
Facts of the CaseThe petitioner, Radhe Associates, filed a Special Civil
Application before the Gujarat High Court challenging the order dated 25.11.2021,
whereby the GST authorities rejected its refund application und...
Pooja Dehy Foods Pvt. Ltd. vs Union of India – Gujarat High Court Directs GST Refund with Statutory Interest; Refund Application Held Within Limitation Due to Notification No. 13/2022-Central Tax | Sections 54 & 168A of the CGST Act, 2017
Facts of the CaseThe petitioners filed applications seeking refund of CGST in
Form GST RFD-01A. The Assistant Commissioner, CGST, Division-II, Bhavnagar
rejected the refund applications on the ground that they had been...