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    May 1, 2026   Case Laws GST
    Ex parte GST assessment remitted for fresh adjudication subject to reply filing and pre-deposit compliance.
    May 1, 2026   Case Laws GST
    Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
    May 1, 2026   Case Laws Income Tax
    Reassessment notices and faceless assessment rules were remitted after retrospective amendments changed the statutory basis of pending challenges.
    May 1, 2026   Case Laws Income Tax
    Additional evidence in appeal requires Rule 46A compliance; Assessing Officer must get opportunity to verify and comment before relief is granted.
    May 1, 2026   Case Laws Income Tax
    On-money in property sale counts as additional consideration, not unexplained money, when the buyer source is identified.
    May 1, 2026   Case Laws Income Tax
    Contractual interest liability on capital bond funds was deductible against related interest income under the agreement.
    May 1, 2026   Case Laws Income Tax
    Unexplained jewellery additions fail where family customs, gifts, bills and bank records support reasonable possession and ownership.
    May 1, 2026   Case Laws Income Tax
    Transfer pricing adjustment on interest to an associated enterprise remanded after admission of additional evidence.
    May 1, 2026   Case Laws Income Tax
    CUP benchmarking accepts public commodity broker quotations where reliability is unchallenged, leading to deletion of transfer pricing adjustment.
    May 1, 2026   Case Laws Income Tax
    Jurisdictional challenge to reassessment and unsupported reduction of accommodation-entry commission estimate were rejected by the tribunal.
    May 1, 2026   Case Laws Income Tax
    Development agreement possession for limited construction purposes did not create a taxable transfer; capital gains addition deleted.
    May 1, 2026   Case Laws Income Tax
    Pre-primary education qualifies as charitable education, and alleged section 13 issues cannot by themselves deny registration.
    May 1, 2026   Case Laws Income Tax
    Unexplained investment penalty under section 271AAC upheld where quantum finding stood final and statutory immunity conditions were unmet.
    May 1, 2026   Case Laws Income Tax
    MAP resolution for transfer pricing takes effect after withdrawal of the resolved appeal ground under treaty rules.
    May 1, 2026   Case Laws Income Tax
    Transfer pricing for software subscription resale: Berry ratio upheld for a limited-risk distributor under TNMM.
    May 1, 2026   Case Laws Customs
    Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
    May 1, 2026   Case Laws Customs
    Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.
    May 1, 2026   Case Laws Customs
    Molybdenum classification turns on functional transformation, with cut and curved lamp parts treated as other articles of molybdenum.
    May 1, 2026   Case Laws Customs
    Customs valuation of second-hand machinery must follow statutory rules; unsupported redetermination, confiscation and penalties were set aside.
    May 1, 2026   Case Laws Customs
    MEIS scrip validity at import date protects duty benefit despite later DGFT modification.
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May 1, 2026   Case Laws GST
Ex parte GST assessment remitted for fresh adjudication subject to reply filing and pre-deposit compliance.
May 1, 2026   Case Laws GST
Input tax credit reconciliation requires factual verification; belated GST appeal remanded for merits despite limitation, subject to deposit.
May 1, 2026   Case Laws Income Tax
Reassessment notices and faceless assessment rules were remitted after retrospective amendments changed the statutory basis of pending challenges.
May 1, 2026   Case Laws Income Tax
Additional evidence in appeal requires Rule 46A compliance; Assessing Officer must get opportunity to verify and comment before relief is granted.
May 1, 2026   Case Laws Income Tax
On-money in property sale counts as additional consideration, not unexplained money, when the buyer source is identified.
May 1, 2026   Case Laws Income Tax
Contractual interest liability on capital bond funds was deductible against related interest income under the agreement.
May 1, 2026   Case Laws Income Tax
Unexplained jewellery additions fail where family customs, gifts, bills and bank records support reasonable possession and ownership.
May 1, 2026   Case Laws Income Tax
Transfer pricing adjustment on interest to an associated enterprise remanded after admission of additional evidence.
May 1, 2026   Case Laws Income Tax
CUP benchmarking accepts public commodity broker quotations where reliability is unchallenged, leading to deletion of transfer pricing adjustment.
May 1, 2026   Case Laws Income Tax
Jurisdictional challenge to reassessment and unsupported reduction of accommodation-entry commission estimate were rejected by the tribunal.
May 1, 2026   Case Laws Income Tax
Development agreement possession for limited construction purposes did not create a taxable transfer; capital gains addition deleted.
May 1, 2026   Case Laws Income Tax
Pre-primary education qualifies as charitable education, and alleged section 13 issues cannot by themselves deny registration.
May 1, 2026   Case Laws Income Tax
Unexplained investment penalty under section 271AAC upheld where quantum finding stood final and statutory immunity conditions were unmet.
May 1, 2026   Case Laws Income Tax
MAP resolution for transfer pricing takes effect after withdrawal of the resolved appeal ground under treaty rules.
May 1, 2026   Case Laws Income Tax
Transfer pricing for software subscription resale: Berry ratio upheld for a limited-risk distributor under TNMM.
May 1, 2026   Case Laws Customs
Repeal and saving in drawback law barred recovery, while exported goods could not be confiscated or penalised.
May 1, 2026   Case Laws Customs
Country of origin proof prevailed where unverified electronic evidence and denied cross-examination failed to displace documentary records.
May 1, 2026   Case Laws Customs
Molybdenum classification turns on functional transformation, with cut and curved lamp parts treated as other articles of molybdenum.
May 1, 2026   Case Laws Customs
Customs valuation of second-hand machinery must follow statutory rules; unsupported redetermination, confiscation and penalties were set aside.
May 1, 2026   Case Laws Customs
MEIS scrip validity at import date protects duty benefit despite later DGFT modification.

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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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