Clipped from: https://www.financialexpress.com/money/15-big-income-tax-rule-changes-ahead-of-new-tax-law-rollout-on-april-1-budget-2026-faqs-4129781/ Post-Budget FAQs issued by the Income Tax Department reveal some important but lesser-noticed tax changes announced in Budget 2026. These clarifications, part of
Category: Service Tax
*******Service of statutory email notices to wrong address (husband’s) undermines validity of s.272A(1)(d) penalty; penalty set aside
Service of statutory email notices to wrong address (husband’s) undermines validity of s.272A(1)(d) penalty; penalty set aside 8. Case-Laws – AT : Whether penalty under section
Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]
Clipped from: https://www.taxscan.in/top-stories/pre-consultative-process-under-central-excise-act-is-mandatory-except-in-cases-of-intention-to-evade-tax-madras-hc-1440722?TRN300=CvKWJPSdCaunKESFHizMSKGgASzDWdMKVcfhYJRxgZxMVufcyMskJiDPKMsAsh&LKD333=3303956 The department cannot unilaterally assume that pre-consultation is not necessary. Unless and until the fraud and intention to evade is not proven beyond
*******Karnataka HC Quashes Service Tax Orders for Failure to Consider Proper SCN Reply
Clipped from: https://taxguru.in/service-tax/karnataka-hc-quashes-service-tax-orders-failure-proper-scn-reply.html Shafiqahmed Dongarkhe Vs Principal Commissioner of Central Tax (Karnataka High Court) The petitioner approached the Karnataka High Court seeking quashing of three actions
*******S.74 of GST Cannot Be Invoked when No Fraud Alleged: Madras HC Clarifies application of S. 74 [Read Order]
lipped from: https://www.taxscan.in/top-stories/gst-cannot-be-invoked-when-no-fraud-alleged-madras-hc-clarifies-application-1437237?TRN300=CVKgzMSdSAunBdzWwyhMCkGgaCZdGUMkUjgGihMHwjGMeDFcYMSBZiUMbMSaSX&LKD333=3172136 For invoking Section 74, the show-cause notice must clearly articulate which of these elements is alleged, supported by material in the notice itself.
*****Pre-Consultation Not Mandatory Before Service Tax SCN: Madras HC
Clipped from: https://taxguru.in/service-tax/pre-consultation-mandatory-service-tax-scn-madras-hc.html Brilliant Corporate Services Private Limited, (Now known as M/s. Brivas Private Limited) Vs Commissioner (Madras High Court) The petitioner, Brilliant Corporate Services Private
*******Pre-Show Cause Consultation Mandatory for Service Tax Demands Exceeding ₹50 Lakhs under CBEC Circulars: Bombay HC [Read Order]
Clipped from: https://www.taxscan.in/top-stories/pre-show-cause-consultation-mandatory-for-service-tax-demands-exceeding-lakhs-under-cbec-circulars-bombay-hc-1434398 The Bombay High Court ruled that pre-show cause consultation is mandatory for service tax demands exceeding Rs. 50 lakhs under CBEC circulars. In
*******What is clubbing provision in Income Tax Act? When is it applicable? – The Economic Times
Clipped from: https://economictimes.indiatimes.com/wealth/tax/what-is-clubbing-provision-in-income-tax-act-when-is-it-applicable/articleshow/122908821.cms Many people club the incomes of their family members and close relatives in order to evade tax or minimise their tax liabilities. What
Editorial. Lambs to slaughter – The Hindu BusinessLine
Clipped from: https://www.thehindubusinessline.com/opinion/editorial/lambs-to-slaughter/article69799651.ece Retail derivative trades dip, but huge losses continue Retail investors have not become smarter at derivatives trading | Photo Credit: HEMANSHI KAMANI If
*****Section 69 Addition Unsustainable Without Evidence Beyond Accused’s Confession
Clipped from: https://taxguru.in/income-tax/addition-u-s-69-based-mere-confession-accused-credible-evidence-sustainable.html Brij Kishore Kochar Vs ACIT (ITAT Delhi) ITAT Delhi held that mere confession of accused cannot be a ground for conviction since the
Procedural Fairness Prevails Notice Defect Invalidates Demand Order Grants Petitioner 30-Day Response Window Under Natural Justice Principles
Clipped from: https://www.taxmanagementindia.com/web/tmi_highlights_details.asp?id=87900 HC ruled that the Petitioner was denied natural justice due to … April 30, 2025 Case Laws GST HC
*******Absence of cross-examination vitiates third-party statements: ITAT Nagpur
Clipped from: https://taxguru.in/income-tax/absence-cross-examination-vitiates-third-party-statements-itat-nagpur.html DCIT Vs Sanjay Gaurishankar Agrawal (ITAT Nagpur) 1. Facts of the Case 1.1 The assessee, Shri Sanjay Gaurishankar Agrawal, had received unsecured loans
*****ITAT Delhi quashes reassessment order as Section 148 notice sent to wrong email ID
Clipped from: https://taxguru.in/income-tax/itat-delhi-quashes-reassessment-order-section-148-notice-wrong-email-id.html Nitin Jain Vs ACIT (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi, has allowed the appeal of Nitin Jain, quashing the reassessment order
*******CESTAT Quashes Incorrect Service Tax Demand Due to TDS Amount Inflating Taxable Value
Clipped from: https://www.taxscan.in/incorrect-service-tax-demand-based-on-tds-amount-cestat-quashes-demand-for-inflated-taxable-value/501828/ The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)quashed the service tax demand made on the assessee, ruling that the taxable value had been inflated by
*******CESTAT Quashes Incorrect Service Tax Demand Due to TDS Amount Inflating Taxable Value
Clipped from: https://www.taxscan.in/incorrect-service-tax-demand-based-on-tds-amount-cestat-quashes-demand-for-inflated-taxable-value/501828/ It observed that TDS was deducted from the amount paid to the appellant, making the paid amount the actual gross amount By Sneha Sukumaran
SCN Cannot Be Issued Without Considering Reply to pre-consultation notice: Bombay HC
Clipped from: https://taxguru.in/goods-and-service-tax/scn-issued-reply-pre-consultation-notice-bombay-hc.html Summary: The Bombay High Court, in FSM Education Pvt Ltd v. Union of India [Writ Petition (L) No. 28229 of 2024 dated January 21, 2025],
*******Invocation of limitation period without wilful attempt to evade payment of duty invalid
Clipped from: https://taxguru.in/service-tax/invocation-limitation-period-wilful-attempt-evade-payment-duty-invalid.html Mec Shot Blasting Equipment P Ltd. Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) CESTAT Delhi held that mere suppression of
*****Section 37C of the Central Excise Act, 1944, —–delivery mode of show cause notices under Service Tax.
Section 37C of the Central Excise Act, 1944, indeed has relevance to the delivery mode of show cause notices under Service Tax. According to Section
*******GST Notices Sent to Wrong Address Not Considered Properly Served, Even If Not Undelivered
Clipped from: https://taxguru.in/goods-and-service-tax/gst-notices-wrong-address-considered-properly-served-undelivered.html Champions Steel Industries Private Limited Vs Union of India (Bombay High Court) The case Champions Steel Industries Pvt. Ltd. vs. Union of India involved the
आवश्यक*******Addition due to assessee’s failure to provide documents: ITAT Remands case
Clipped from: https://taxguru.in/income-tax/addition-due-assessees-failure-provide-documents-itat-remands-case.html Germinda Pvt. Ltd. Vs ITO (ITAT Kolkata) The case of Germinda Pvt. Ltd. Vs ITO pertains to the assessment year 2012-13, challenging the addition of
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