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    September 18, 2026   Case Laws Income Tax
    Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
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    Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
    September 18, 2026   Case Laws Income Tax
    Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance ver...
    September 18, 2026   Case Laws Income Tax
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    Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the...
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September 18, 2026   Case Laws Income Tax
Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
September 18, 2026   Case Laws Income Tax
Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additions do not increase tax.
September 18, 2026   Case Laws Income Tax
MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.
September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.
September 18, 2026   Case Laws Income Tax
Entity-level transfer pricing benchmarking required where interlinked trading and manufacturing transactions cannot be reliably segmented.
September 18, 2026   Case Laws Income Tax
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verification.
September 18, 2026   Case Laws Benami Property
Secured creditor priority does not release benami property from attachment, while notice challenge fails without proven prejudice.
September 18, 2026   Case Laws Customs
Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
September 18, 2026   Case Laws Customs
Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require statutory review.
September 18, 2026   Case Laws IBC
Natural justice requires determination of a non-party's intervention application before final adjudication of an insolvency petition.
September 18, 2026   Case Laws Central Excise
Evidentiary safeguards for statements and electronic records defeated a clandestine-clearance demand lacking independent corroboration entirely.
September 18, 2026   Case Laws Customs
Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
September 18, 2026   Case Laws Customs
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence revocation.

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GST

GST on actionable claims arising from betting and gambling,...

GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.

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GST September 11, 2026 Case Laws HC
GST on actionable claims arising from betting and gambling, including online gaming and fantasy sports played with stakes, remains payable under the GST framework. The Supreme Court sustained the levy and the validity of the relevant provisions, Rule 31A, Rules 31B and 31C; the 2023 amendments and Rules 31B and 31C operate clarificatorily and retrospectively. Pending show-cause proceedings must be decided on that basis, with casino valuation recomputed under Rule 31C. Following an undertaking to adjudicate accordingly, the petitioner withdrew the petition without pressing reliefs.
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