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    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
    May 12, 2026   Case Laws Income Tax
    Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
    May 12, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
    May 12, 2026   Case Laws Income Tax
    Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
    May 12, 2026   Case Laws Income Tax
    Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
    May 12, 2026   Case Laws Income Tax
    Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
    May 12, 2026   Case Laws Income Tax
    Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case Laws Benami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case Laws Benami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
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May 12, 2026   Case Laws GST
Coursera user licences classified as licensing services, not education service, so the exemption was denied.
May 12, 2026   Case Laws GST
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
May 12, 2026   Case Laws Income Tax
Limitation on rectification orders under Section 154 bars belated amendment and invalidates consequent recovery action.
May 12, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for captive software and ITES services due to functional dissimilarity and intangibles.
May 12, 2026   Case Laws Income Tax
Search assessments, bogus purchases and telescoping rules shaped the Tribunal's treatment of disallowances, jurisdiction and stock additions.
May 12, 2026   Case Laws Income Tax
Software licence payments and year-end provisions: Tribunal treats use-right fees as revenue and rejects double disallowance.
May 12, 2026   Case Laws Income Tax
Section 43CA valuation and 10% safe harbour remanded for verification of agreement-date consideration and supporting documents.
May 12, 2026   Case Laws Income Tax
Estimated bogus purchase additions cannot by themselves sustain concealment penalty; non-considered submissions required remand.
May 12, 2026   Case Laws Income Tax
Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
May 12, 2026   Case Laws Income Tax
Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
May 12, 2026   Case Laws Income Tax
DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
May 12, 2026   Case Laws Income Tax
Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
May 12, 2026   Case Laws Income Tax
Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
May 12, 2026   Case Laws Income Tax
Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
May 12, 2026   Case Laws Benami Property
Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
May 12, 2026   Case Laws Benami Property
Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
May 12, 2026   Case Laws Customs
Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
May 12, 2026   Case Laws Customs
Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
May 12, 2026   Case Laws Customs
Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
May 12, 2026   Case Laws Customs
Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.

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GST

Healthcare services delivered through government Urban Health...

Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.

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GST July 22, 2026 Case Laws AAAR
Healthcare services delivered through government Urban Health and Wellness Centres, Urban Ayushman Aarogya Mandirs and polyclinics are characterised by their essential and dominant nature, rather than by the contractual payer or payment structure. Activities integrally connected with delivering patient care form a composite healthcare supply and should not be artificially separated into management, manpower or support elements. The text distinguishes arrangements whose substance is only operational management or administrative support, which remain taxable despite patients being ultimate beneficiaries. It states that services provided through clinical establishments under the government project qualify as exempt healthcare services under Entry 74, while payment by an implementing agency does not alter that classification.
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Acts Income Tax
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