Cum Tax Benefit Allowed on 26AS Value Accepted by Settlement Commission: P&H HC

By CA Sandeep Kanoi Income Tax Judiciary July 11, 2026

Case Name: Balaji Manpower Services Vs Union of India & Ors. (Punjab and Haryana High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Punjab and Haryana HC

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Advertisement Balaji Manpower Services Vs Union of India & Ors. (Punjab and Haryana High Court) The petitioner, a proprietorship concern engaged in providing manpower supply services, filed a writ petition under Article 226 of the Constitution challenging the Settlement Commission’s order dated 28.12.2017 to the extent it denied the benefit of “cum tax.” During the period 2011-12 to 2014-15, the petitioner collected service tax from its clients but deposited only part of the amount. Following an investigation and issuance of a show cause notice dated 24.10.2016, the pe...

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