Taxmann Professionals

Case Name: SA Aromatics Pvt. Ltd. v. Union of India Citation: [2026] 183 taxmann.com 437 (Allahabad) Read the High Court Judgement: https://taxmann.social/6gK36 • Saumitra Dayal Singh and Indrajeet Shukla, JJ. • Parv Agarwal, Saumitra Singh and Krishna Agarawal, A.S.G.I. for the Respondent. • Ms. Upasna Agrawal for the Appellant. #TaxmannUpdates #SCN #HighCourt

#GST #CaseLaw Key Takeaways from Taxmann's Case Digest: • A show cause notice may be issued under Section 73/74 involving more than one tax period, stretching beyond one FY and/or involving more than one notice. • Proceedings on same cause and subject matter cannot run in parallel before different centre/state tax authorities; inter se coordination must ensure single adjudication from one SCN, rendering authority functus officio post-order, with no automatic transfer or multiple orders permissible. • Where composite SCN covers multiple FYs, limitation for order runs from due date of annual return of earliest FY; lapse for that FY does not void notice if periods are severable, but proceedings fail wholly once limitation for last FY expires; timelines under ss. 73–75 are mandatory and non-extendable.

#InternationalTaxation #CaseLaw Management Consultancy Receipts Not FIS Under India-USA DTAA as ‘Make Available’ Condition Not Satisfied: ITAT Read the (Delhi) Tribunal Order: https://taxmann.social/cgKlS Citation: [2026] 183 taxmann.com 674 (Delhi-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #ITAT

#IncomeTax #CaseLaw Management Consultancy Receipts Not FIS Under India-USA DTAA as ‘Make Available’ Condition Not Satisfied: ITAT Read the (Mumbai) Tribunal Order: https://taxmann.social/BgKxl Citation: [2026] 183 taxmann.com 641 (Mumbai-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #DTAA

#IncomeTax #CaseLaw Allotment Letter Treated as Agreement to Sell; Stamp Duty Value on Allotment Date to Be Considered under Section 56(2)(x)(b): ITAT Read the (Mumbai) Tribunal Order: https://taxmann.social/XgKcV Citation: [2026] 183 taxmann.com 640 (Mumbai-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #ITAT

#IncomeTax #CaseLaw ITAT Remanded Matter to Examine Whether Trust Running Rice Mill Cluster Was Eligible for Section 12A Registration Read the (Ahmedabad) Tribunal Order: https://taxmann.social/xgKvJ Citation: [2026] 183 taxmann.com 639 (Ahmedabad-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #ITAT

#GST #CaseLaw If SCN Served via Portal Is Not Responded, Officer to Adopt Alternative Mode of Service; Assessment Without Hearing Remanded: HC Read the (Madras) High Court Order: https://taxmann.social/dgKby Citation: [2026] 183 taxmann.com 629 (Madras) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #SCN

#GST #CaseLaw Section 16(6) Enabling ITC Claim in Case of Revocation of Registration Cancellation Order Not Retrospective: HC Read the (Kerala) High Court Order: https://taxmann.social/2gKnY Citation: [2026] 183 taxmann.com 623 (Kerala) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #ITC

#IncomeTax #CaseLaw Retrospective Cancellation Under Section 12AB(4) Prior to AY 2023-24 Invalid: ITAT Read the (Delhi) Tribunal Order: https://taxmann.social/9gKQC Citation: [2026] 183 taxmann.com 688 (Delhi-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #ITAT

#IncomeTax #CaseLaw Management Spend Beyond IRDAI Limit Governed by Section 44 for Insurance Co., Not Disallowable under Section 37: ITAT Read the (Kolkata) Tribunal Order: https://taxmann.social/mgKIx Citation: [2026] 183 taxmann.com 535 (Kolkata-Trib.) 𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB #TaxmannUpdates #IRDAI