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    May 11, 2026   Case LawsCustoms
    Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
    May 11, 2026   Case LawsMoney Laundering
    ECIR under PML Act is not automatic on a predicate offence; enforcement satisfaction must be independently recorded.
    May 11, 2026   Case LawsMoney Laundering
    Continuing money-laundering and proceeds-of-crime attachment upheld despite pre-2009 acquisition and third-party ownership claims
    May 11, 2026   Case LawsMoney Laundering
    Provisional attachment and equivalent value seizure upheld under money-laundering law, despite interim relief in the predicate case.
    May 11, 2026   Case LawsService Tax
    SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained
    May 11, 2026   Case LawsIndian Laws
    Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
    May 9, 2026   Case LawsGST
    Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
    May 9, 2026   Case LawsGST
    Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
    May 9, 2026   Case LawsGST
    E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
    May 9, 2026   Case LawsIncome Tax
    Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
    May 9, 2026   Case LawsGST
    GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
    May 9, 2026   Case LawsGST
    Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
    May 9, 2026   Case LawsGST
    Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
    May 9, 2026   Case LawsGST
    Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
    May 9, 2026   Case LawsIncome Tax
    Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
    May 9, 2026   Case LawsIncome Tax
    Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
    May 9, 2026   Case LawsIncome Tax
    Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
    May 9, 2026   Case LawsIncome Tax
    Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
    May 9, 2026   Case LawsIncome Tax
    Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
    May 9, 2026   Case LawsIncome Tax
    Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.
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    May 11, 2026   Case Laws Customs
    Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
    May 11, 2026   Case Laws Money Laundering
    ECIR under PML Act is not automatic on a predicate offence; enforcement satisfaction must be independently recorded.
    May 11, 2026   Case Laws Money Laundering
    Continuing money-laundering and proceeds-of-crime attachment upheld despite pre-2009 acquisition and third-party ownership claims
    May 11, 2026   Case Laws Money Laundering
    Provisional attachment and equivalent value seizure upheld under money-laundering law, despite interim relief in the predicate case.
    May 11, 2026   Case Laws Service Tax
    SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained
    May 11, 2026   Case Laws Indian Laws
    Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
    May 9, 2026   Case Laws GST
    Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
    May 9, 2026   Case Laws GST
    Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
    May 9, 2026   Case Laws GST
    E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
    May 9, 2026   Case Laws Income Tax
    Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
    May 9, 2026   Case Laws GST
    GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
    May 9, 2026   Case Laws GST
    Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
    May 9, 2026   Case Laws GST
    Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
    May 9, 2026   Case Laws GST
    Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
    May 9, 2026   Case Laws Income Tax
    Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
    May 9, 2026   Case Laws Income Tax
    Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
    May 9, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
    May 9, 2026   Case Laws Income Tax
    Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
    May 9, 2026   Case Laws Income Tax
    Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.
    May 9, 2026   Case Laws Income Tax
    Limited risk service provider analysis leads to deletion of transfer pricing adjustment and acceptance of TNMM benchmarking.

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      GST

      GST applies to actionable claims arising from betting and...

      GST on staked online gaming and betting upheld, with full stake value treated as taxable consideration.

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      GSTMay 30, 2026Case LawsSC
      GST applies to actionable claims arising from betting and gambling because the taxable event is supply, and actionable claims can validly be treated as goods within the GST framework. Staking money on an uncertain outcome, whether in online gaming, fantasy sports or casinos, gives the transaction the character of betting and gambling; the online medium and elements of skill do not alter that result where stakes are involved. The full stake amount appropriated for participation forms consideration and enters valuation. Rules 31A, 31B and 31C, and the 2023 amendments, were upheld as valid, clarificatory and retrospective machinery provisions. Casino valuation was left to be recomputed under Rule 31C, while the challenge to the GST levy and related notices failed.
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