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Commissioner of Income Tax vs M/s SAS Pharmaceuticals – Deletion of Penalty under Section 271(1)(c) of the Income Tax Act
Facts of the
Case:
A survey was conducted at M/s SAS Pharmaceuticals’ business
premises on 06.01.2003 for the Financial Year 2002-03 (Assessment Year
2003-04).
Discrepancies were observed in cash (22,8...
Kapil Agarwal vs. CPIO Income-tax Officer, Moradabad – RTI Act, Section 8(1)(j) | Income-Tax Information Personal & Confidential
Facts of the Case:Petitioner-husband and respondent-wife were engaged in a
matrimonial dispute. Respondent-wife filed a maintenance claim, after which the
petitioner sought information under the Right to Information Ac...
Allahabad HC in In re Penalty Under Section 129(1)(a) vs Section 129(1)(b) — GST E‑Way Bill Compliance & Penalty Interpretation (Section 129 GST Act)
IntroductionWith effect from 01‑06‑2026, the Government of West Bengal has
reduced the intra‑state e‑way bill threshold from ₹1,00,000 to ₹50,000 for
movement of goods within the State (excluding job work m...
Skva Rubber Solution (P.) Ltd. vs Union of India: HC Quashes GST Registration Cancellation for Non-Filing of Returns – Natural Justice Breach under Sections 29 & 30 CGST Act
Facts of the CasePetitioner Skva Rubber Solution (P.) Ltd., a
private company engaged in trading crumb rubber granulate in
Maharashtra, faced cancellation of its GST registration for the period April
2019 to March 202...
M/s XYZ Builders vs Income Tax Officer: Disallowance of Construction Expenses Claimed Against Surrendered Income Under Sections 133A & 292C
Facts of the Case:The assessee, M/s XYZ Builders, operating as a firm, had
surrendered certain income during the course of survey proceedings conducted
under Section 133A of the Income Tax Act. Subsequent to the survey...
Safema v. ACIT — Unaccounted Cash with Unexplained Source Held as Benami Property Under Sections 2(8) & 2(26) of the Benami Act
Facts of the CaseIn Safema v. ACIT, unaccounted cash of significant
value was seized from the assessee during an inquiry. The source of the cash
was unexplained, and there were no documents to establish legal ownership...
Vidhya Vati Mishra vs Addl/JCIT (A), Noida – Condonation of Delay in Filing Form 10B and Exemption under Sections 11 & 12 of Income-tax Act, 1961
Facts of the Case:The assessee, Vidhya Vati Mishra, was a
charitable/religious entity claiming exemption under Sections 11 and 12 of
the Income-tax Act, 1961. For the relevant assessment year 2017-18, the
assessee was...
“Reconciling Form 26AS/AIS Before ITR Filing Mandatory — Interpretation Under Sec. 139(1), Sec. 143(1) & Sec. 274: ABC v. CIT (Year) on Mismatched Data Notices”
FACTS OF THE CASEIn ABC v. CIT (Year), the taxpayer filed ITR for AY
2026‑27 without reconciling income entries in Form 26AS/AIS/TIS with actual
income reported. The notice under Sec. 143(1) and Sec. 274 was issued f...
LLP vs Registrar of Companies (MCA) | Non‑Filing of LLP Form‑11 Annual Return | Statutory Compliance under Section 35 of the LLP Act, 2008
Facts of the Compliance MatterAll Limited Liability Partnerships (LLPs) registered in India
are required to file LLP Form‑11 (Annual Return) with the Registrar of
Companies (ROC) under Section 35 of the Limited Lia...
OECD vs. Global Tax Avoidance: Consolidated Commentary to GloBE Rules (2026) – Guidance on Global Anti‑Base Erosion Model Rules & Administrative Guidance
FACTS OF THE “CASE” Publication: OECD – Tax Challenges Arising from the
Digitalisation of the Economy – Consolidated Commentary to the Global Anti‑Base
Erosion (GloBE) Model Rules (2026).
The Organisa...