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Introduction:

In recent times, the Central Government has frequently amended existing laws and, in many cases, replaced old enactments with new legislative frameworks. This trend is particularly evident in tax laws such as the Central Goods and Services Tax Act, 2017 and the Income-tax Act, 1961, along with continuous amendments to the corresponding rules and procedures. The legislative act of amending or replacing an existing law or statutory provision is commonly referred to as...

This article is published at-à https://www.taxtmi.com/article/detailed?id=14957

The case before the High Court of Chhattisgarh (Bharat Aluminium Company Ltd. 2025-TIOL-1217-HC-CHHATTISGARH-GST) concerns the entitlement of Input Tax Credit (ITC) under GST for electricity used at the petitioner’s residential township and the applicability of rule 42 of the CGST Rules on account of exempt supplies of sale of Duty Credit Scrips (DCS).

Facts:
Bharat Aluminium Company Limited...

ITAT Mumbai following the decision of the SC, reiterates that pure reimbursements without service element are not taxable — but can GST’s deeming provisions stretch this far?

This article is Published at --à https://www.taxtmi.com/article/detailed?id=14957

One of the recurring controversies in tax law is whether a mere reimbursement of expenses can itself be subjected to tax. Under the Income-tax framework, courts and tribunals have consistently held that where payments are purely...