JudgmentIncome Tax
Union of India v. Rajeev Bansal
Explained how the time limits for reassessment notices apply after the Finance Act, 2021 and the Taxation and Other Laws (Relaxation and Amendment) Act, 2020.
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Acts, rules and amendments
Rules & Regulations
The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
Judgments 5
JudgmentGST
Chief Commissioner of CGST v. Safari Retreats Pvt Ltd
On input tax credit for constructing immovable property used for renting: a building can be “plant” depending on its function. Parliament later amended section 17(5)(d) with retrospective effect through the Finance Act, 2025.
JudgmentGST
Union of India v. Mohit Minerals Pvt Ltd
GST Council recommendations are persuasive, not binding; IGST on ocean freight under reverse charge for imports on CIF basis was struck down.
JudgmentIncome Tax
Union of India v. Ashish Agarwal
Reassessment notices issued under the old section 148 after 1 April 2021 were treated as show-cause notices under the new section 148A, and assessing officers were allowed to proceed under the new procedure.
JudgmentIncome Tax
Vodafone International Holdings B.V. v. Union of India
Held that the offshore transfer of shares was not taxable in India under the law as it then stood; the later retrospective amendment was withdrawn by the Taxation Laws (Amendment) Act, 2021.
Links open the official government websites. Summaries are for general information; always read the original document.