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Digest - Section 276CC—Prosecution—Offence under section 276CC—Determination of the date of offence
Vinubhai Mohanlal Dobaria v. Ch. CIT 2025 TaxPub(DT) 925 (SC) : (2025) 473 ITR 394 (SC) : (2025) 303 Taxman 415 (SC)
Digest - Section 276CC—Compounding—Interpretation of ‘First Offence’ under clause 8 of compounding guidelines, 2014—Offence committed before issuance of show cause notice
Vinubhai Mohanlal Dobaria v. Ch. CIT 2025 TaxPub(DT) 925 (SC) : (2025) 473 ITR 394 (SC) : (2025) 303 Taxman 415 (SC)
Digest - Section 271D—Penalties under sections 271D & 271E—Contravention of sections 269SS and 269T—Reasonable causes
Darshana Devi v. Jt.CIT 2025 TaxPub(DT) 723 (Del-Trib)
Digest - Section 271C—Penalty under section 271C—Non-deduction of tax at source—Inadvertent and bona fide error
Ch. Manager (Admin) v. Addl. CIT 2025 TaxPub(DT) 1890 (Agra-Trib)
Digest - Section 271BA—Penalty under section 271BA—Non-filing of report of under section 92E before due date—Leviability of
Priya Blue Industries (P) Ltd. v. Dy. CIT 2025 TaxPub(DT) 488 (Ahd-Trib)
Digest - Section 271AA—Penalty under section 271AA—Leviability—Alleged non-maintenance of Transfer Pricing Documents—No specific documents identified that were not maintained or submitted
Dy. CIT v. Priya Blue Industries (P) Ltd. 2025 TaxPub(DT) 621 (Ahd-Trib)
Digest - Section 16—Input tax credit—Rejection on ground of limitation —Section 16(5) not considered
Diamond Timber Industries v. Superintendent of CGST & CX 2025 TaxPub(GST) 1905 (Cal-HC)
Digest - Section 16(1)—Input tax credit—Denial of ITC without granting opportunity to produce books of account—Assessee receiving goods only from one supplier
Shree Jagannath Traders v. Chief Commr. of GST & CE 2025 TaxPub(GST) 1477 (Ori-HC)
Digest - Section 70—Power to summon persons to give documents—Opportunity of cross-examination not provided to assessee—Validity of
Paper Trade Links v. UOI 2025 TaxPub(GST) 2228 (MP-HC)
Digest - Section 17—Apportionment of credit and blocked credit—Blocking of electronic credit ledger without hearing—Violation of principle of natural justice
Safan Fasteners v. Asstt. CIT 2025 TaxPub(GST) 1463 (Karn-HC)