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    September 15, 2026   Case Laws Income Tax
    Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remai...
    September 15, 2026   Case Laws Income Tax
    Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
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    Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
    September 15, 2026   Case Laws Income Tax
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    September 15, 2026   Case Laws Income Tax
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    September 15, 2026   Case Laws Income Tax
    Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
    September 15, 2026   Case Laws Income Tax
    Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
    September 15, 2026   Case Laws Income Tax
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    September 15, 2026   Case Laws Income Tax
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    September 15, 2026   Case Laws Customs
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    September 15, 2026   Case Laws Customs
    Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condi...
    September 15, 2026   Case Laws Customs
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    September 15, 2026   Case Laws SEBI
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    September 15, 2026   Case Laws SEBI
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    September 15, 2026   Case Laws Money Laundering
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    September 15, 2026   Case Laws Central Excise
    Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
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    Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.
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September 15, 2026   Case Laws Income Tax
Misreporting versus under-reporting: accepted revised cash-deposit disclosure supports penalty immunity where statutory misreporting ingredients remain unspecified.
September 15, 2026   Case Laws Income Tax
Section 54F residential-house ownership excludes company-owned property from a director's personal property count, preserving deduction eligibility.
September 15, 2026   Case Laws Income Tax
Revaluation surplus credited to a retiring partner is taxable as firm-level capital gains, not exempt partner income.
September 15, 2026   Case Laws Income Tax
Profit Estimation on Undisclosed Receipts Must Be Fair; Unsupported Additions and Software TDS Disallowance Fail
September 15, 2026   Case Laws Income Tax
Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported profit additions.
September 15, 2026   Case Laws Income Tax
Charitable registration renewal requires consideration of alternative creation evidence; absence of a trust deed alone cannot justify rejection.
September 15, 2026   Case Laws Income Tax
Bogus purchase disallowance requires full rejection of unproved claims; Settlement Commission findings cannot shield later assessment years.
September 15, 2026   Case Laws Income Tax
Remission of unpaid interest requires an earlier deduction and actual benefit; mortgage alone does not defeat block depreciation.
September 15, 2026   Case Laws Income Tax
Co-operative bank deposits: interest and dividends qualify for section 80P(2)(d) deduction despite exclusion applying to banks' own income.
September 15, 2026   Case Laws Income Tax
Subsisting charitable registration cannot be treated as nonexistent merely because an earlier application selected the wrong statutory sub-clause.
September 15, 2026   Case Laws Income Tax
Return filing was not a condition for section 10(23C) exemption in the relevant assessment year.
September 15, 2026   Case Laws Customs
Provisional bank-account attachment requires Commissioner's approval, written reasons and prior hearing before any extension can validly continue.
September 15, 2026   Case Laws Customs
Provisional release of seized goods remains available despite circular-based exclusions not authorised by the Customs Act.
September 15, 2026   Case Laws Customs
Export Obligation Discharge Certificate validates EPCG compliance, preventing customs duty demand, confiscation and penalties for alleged import-condition breaches.
September 15, 2026   Case Laws Customs
Customs confiscation requires objective proof of smuggling; uncorroborated retracted statements without cross-examination cannot sustain penalties.
September 15, 2026   Case Laws SEBI
Annulled securities trades require the Exchange to refund purchase consideration; delivery and indemnity clauses do not defeat liability.
September 15, 2026   Case Laws SEBI
Corporate capacity limits virtual digital asset investments when ancillary objects lack corresponding main-object authority for listing.
September 15, 2026   Case Laws Money Laundering
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of crime.
September 15, 2026   Case Laws Central Excise
Brand-name use on goods, not invoices, preserves vanaspati exemption and defeats duty demand and penalty.
September 15, 2026   Case Laws VAT / Sales Tax
Statutory return periodicity governed tax payment due dates, invalidating interest and preserving writ relief where no appeal lay.

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Home › Highlights › GST › 2026 › September, 2026 › This
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GST

GST applies to the platform's supply of actionable claims...

Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.

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GST September 17, 2026 Notes
GST applies to the platform's supply of actionable claims created when players commit stakes to uncertain outcomes, including skill-based games played for stakes. Each participant obtains a contingent beneficial interest in pooled funds, while the platform is supplier where it controls rules, funds, participation and payouts. Committed stakes cease to be mere deposits and constitute consideration; valuation follows the gross stake or applicable deposit measure rather than retained platform revenue. Schedule III's negative-list treatment does not cover betting-and-gambling claims. Rule 31A governs earlier stake-based valuation, while Rules 31B and 31C prescribe online gaming and casino valuation. The online-money-gaming changes are clarificatory and apply to pending matters, subject to factual verification of deposits and computation.
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