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    September 26, 2026   Case Laws GST
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    September 26, 2026   Case Laws Income Tax
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September 26, 2026   Case Laws GST
Mixed Supply Classification Applies Highest GST Rate to Bundled Digital Cinema Equipment Leasing Under a Single Rental Agreement
September 26, 2026   Case Laws GST
Psyllium seed GST classification confirms taxability where godown storage gives supplies a dried character, denying claimed exemptions.
September 26, 2026   Case Laws GST
Composite coaching supply keeps study materials taxable, while pure-agent fees require strict conditions and forex differences remain outside GST.
September 26, 2026   Case Laws GST
Agglomerated cork classification permits concessional GST treatment, while inverted-duty refund eligibility remains outside advance-ruling jurisdiction.
September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment when original scrutiny examined claims and no fresh tangible material emerges.
September 26, 2026   Case Laws Income Tax
Search-assessment limitation requires stay exclusions before TOLA extension, rendering delayed assessments and consequential penalties time-barred.
September 26, 2026   Case Laws Income Tax
Change of opinion bars reassessment where audit-report misreading incorrectly treats salary-tax withholding as a claimed deduction.
September 26, 2026   Case Laws Income Tax
Tax deduction on defective-product rebates fails where uniform credit notes are not consideration for distributor repair work.
September 26, 2026   Case Laws Income Tax
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income application.
September 26, 2026   Case Laws Income Tax
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes.
September 26, 2026   Case Laws Income Tax
Specific statutory charge for misreporting is essential; appellate proceedings cannot recast it as ordinary under-reporting penalty.
September 26, 2026   Case Laws Income Tax
Ad hoc expense disallowances fail without identified accounting defects; explained cash sales cannot be taxed twice.
September 26, 2026   Case Laws Income Tax
Corporate guarantees as international transactions require arm's-length pricing, while related fees cannot qualify for SEZ development deductions.
September 26, 2026   Case Laws Income Tax
Business expenditure deductions for director insurance premiums fail where policy benefits vest personally in directors, not the company.
September 26, 2026   Case Laws Income Tax
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of the adjustment.
September 26, 2026   Case Laws Income Tax
Compulsory acquisition compensation for rural agricultural land remains exempt from income tax, preventing short-term capital-gain treatment.
September 26, 2026   Case Laws Income Tax
Recorded cash sales during demonetisation cannot be taxed twice when books and stock records are accepted.
September 26, 2026   Case Laws Income Tax
Market data and secondment reimbursements: associated-enterprise recoveries were not taxable as royalty, included services, or technical services.
September 26, 2026   Case Laws Income Tax
Embedded Profit in Bogus Diamond Purchases Limits Additions Where Sales, Stock Records and Books Remain Accepted
September 26, 2026   Case Laws Income Tax
Reassessment jurisdiction requires recorded reasons to maintain a rational live nexus with the income ultimately assessed.

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GST

Domestic ex-works supply of aircraft manufactured in Gujarat to...

GST taxability of domestic aircraft supplies confirms taxable ex-works transfers require registration in the supplying State.

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GST September 25, 2026 Case Laws AAR
Domestic ex-works supply of aircraft manufactured in Gujarat to the Ministry of Defence constitutes a taxable supply of goods where title passes for consideration in the course or furtherance of business. The aircraft are not covered by the GST exemption examined, and GST is payable at the applicable rate. Where the outward supply is made from Gujarat and the registration threshold is exceeded, the supplier must obtain GST registration in Gujarat under the applicable registration provisions.
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