DY Beathel Enterprises vs. State Tax Officer (2021): DY Beathel Enterprises vs. The State Tax Officer [2021 (3) TMI 1020 (Madras High Court)] examined a critical issue under GST law — whether Revenue authorities can recover GST from the purchaser when the supplier has collected but failed to remit tax to the Government. The Madras […]
🧾 Income Tax Refund 2025 Income Tax Refund in India: Complete Guide to Process, Status & Reissue (2025) An income tax refund arises when the total tax paid by a taxpayer — through TDS (Tax Deducted at Source), advance tax, or self-assessment tax — exceeds the final tax liability determined at the time of filing […]
Sonka Publication GST Case: The GST framework relies heavily on the HSN classification system, and disputes often arise over the correct classification of goods. A key area of litigation has been the distinction between printed educational books and exercise books, as the former are exempt under Notification No. 2/2017-CT(R) dated 28.06.2017, while the latter are […]
Taghar Vasudeva Ambrish vs. Union of India: The question of whether hostel accommodation qualifies as a “residential dwelling” under the Goods and Services Tax (GST) regime has been a recurring issue for property owners and education-related service providers. In Taghar Vasudeva Ambrish vs. Union of India [2022 (2) TMI 780 – Karnataka High Court], the […]
PAN and TAN Explained (2025) The Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN) are vital identifiers under the Income-tax Act, 1961, enabling smooth tax administration in India.This comprehensive guide explains their meaning, purpose, structure, application process, online verification, and compliance tips — essential for every taxpayer, business, and professional. 1. […]
Taxation of Digital Transactions in India: The digital revolution has completely changed how businesses operate today. From groceries to gadgets, almost everything can be bought or sold online. Whether it’s a local seller listing products on Amazon, a freelancer providing services through digital platforms, or a company selling software online — all of these are […]
HRA Exemption 2025: For most salaried employees, rent forms a major part of monthly expenses. To provide relief, the Income-tax Act, 1961 allows partial exemption of House Rent Allowance (HRA) under Section 10(13A). HRA is an essential component of salary that helps employees reduce tax liability while supporting their accommodation needs. With the right understanding […]
In the interconnected global economy, Base Erosion and Profit Shifting (BEPS) has emerged as a critical challenge to tax fairness and fiscal integrity.BEPS Explained: It refers to tax planning strategies that exploit gaps and mismatches between tax systems to shift profits to low or no-tax jurisdictions, thereby eroding the tax base of higher-tax economies. To […]
Volvo-Eicher Commercial Vehicles GST Case: The GST law often creates interpretational challenges for after-sales and warranty services, especially when Indian subsidiaries discharge such obligations on behalf of their overseas parent companies. In In Re: M/s Volvo-Eicher Commercial Vehicles Ltd. [2020 (8) TMI 522 – AAAR, Karnataka], the key issue was whether the warranty services performed […]
Vijay Baburao Shirke GST Case: The scope of “supply” under GST (Section 7, CGST Act, 2017) is wide, covering goods and services provided for a consideration in the course or furtherance of business. However, disputes often arise when payments are received as prize money or stakes rather than against contractual services. In the case In […]