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    November 3, 2026   Case Laws GST
    Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.
    November 3, 2026   Case Laws GST
    Transitional CENVAT credit survives portal-related filing delays, while fraud demands and penalties require evidence and proper notice.
    November 3, 2026   Case Laws GST
    Input tax credit mismatches and incorrect tax-head reporting do not by themselves justify denial when eligibility is established.
    November 3, 2026   Case Laws GST
    Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.
    November 3, 2026   Case Laws GST
    GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect t...
    November 3, 2026   Case Laws GST
    GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.
    November 3, 2026   Case Laws Income Tax
    Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort...
    November 3, 2026   Case Laws Income Tax
    Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial...
    November 3, 2026   Case Laws Income Tax
    Gross vehicle weight determines heavy goods vehicle classification for presumptive taxation, regardless of lower registered unladen weight.
    November 3, 2026   Case Laws Income Tax
    Environmental preservation expenditure can qualify for ordinary deductions despite denied charitable registration when statutory purpose requirements ...
    November 3, 2026   Case Laws Income Tax
    Business celebration and unverified expenses may be deductible, while expenses identified and conceded as personal are disallowed.
    November 3, 2026   Case Laws Income Tax
    Capital gains on land converted into development stock are taxed proportionately when the developed property is sold.
    November 3, 2026   Case Laws Income Tax
    Educational institution tax exemption cannot be denied solely for non-filing before the return-filing condition took effect.
    November 3, 2026   Case Laws Income Tax
    Treaty exemption for Mauritius investors' capital gains permits retention of brought-forward losses without prior set-off under the beneficial regime.
    November 3, 2026   Case Laws Income Tax
    Arm's length agent remuneration prevents further permanent establishment profit attribution when it covers risk-taking functions in internet advertisi...
    November 3, 2026   Case Laws Income Tax
    Percentage-based expense disallowance requires evidence, while property use and negative cash balances require verification before tax adjustments.
    November 3, 2026   Case Laws Income Tax
    Pecuniary jurisdiction determines reassessment notice validity, while independent appellate inquiry can address alleged unexplained cash credits.
    November 3, 2026   Case Laws Customs
    Customs misdeclaration and equipment clearance: investigation into officials and directions for cryptocurrency-mining imports were refused.
    November 3, 2026   Case Laws Customs
    Customs broker licence suspension requires genuine urgency, while proceedings dependent on a time-barred show cause notice cannot survive.
    November 3, 2026   Case Laws Customs
    Tea confiscation for camouflaging elephant tusks and penalties for illicit carriage require evidence of camouflage and involvement
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November 3, 2026   Case Laws GST
Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.
November 3, 2026   Case Laws GST
Transitional CENVAT credit survives portal-related filing delays, while fraud demands and penalties require evidence and proper notice.
November 3, 2026   Case Laws GST
Input tax credit mismatches and incorrect tax-head reporting do not by themselves justify denial when eligibility is established.
November 3, 2026   Case Laws GST
Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.
November 3, 2026   Case Laws GST
GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect tax treatment.
November 3, 2026   Case Laws GST
GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.
November 3, 2026   Case Laws Income Tax
Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort pricing.
November 3, 2026   Case Laws Income Tax
Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial assessment.
November 3, 2026   Case Laws Income Tax
Gross vehicle weight determines heavy goods vehicle classification for presumptive taxation, regardless of lower registered unladen weight.
November 3, 2026   Case Laws Income Tax
Environmental preservation expenditure can qualify for ordinary deductions despite denied charitable registration when statutory purpose requirements are met.
November 3, 2026   Case Laws Income Tax
Business celebration and unverified expenses may be deductible, while expenses identified and conceded as personal are disallowed.
November 3, 2026   Case Laws Income Tax
Capital gains on land converted into development stock are taxed proportionately when the developed property is sold.
November 3, 2026   Case Laws Income Tax
Educational institution tax exemption cannot be denied solely for non-filing before the return-filing condition took effect.
November 3, 2026   Case Laws Income Tax
Treaty exemption for Mauritius investors' capital gains permits retention of brought-forward losses without prior set-off under the beneficial regime.
November 3, 2026   Case Laws Income Tax
Arm's length agent remuneration prevents further permanent establishment profit attribution when it covers risk-taking functions in internet advertising.
November 3, 2026   Case Laws Income Tax
Percentage-based expense disallowance requires evidence, while property use and negative cash balances require verification before tax adjustments.
November 3, 2026   Case Laws Income Tax
Pecuniary jurisdiction determines reassessment notice validity, while independent appellate inquiry can address alleged unexplained cash credits.
November 3, 2026   Case Laws Customs
Customs misdeclaration and equipment clearance: investigation into officials and directions for cryptocurrency-mining imports were refused.
November 3, 2026   Case Laws Customs
Customs broker licence suspension requires genuine urgency, while proceedings dependent on a time-barred show cause notice cannot survive.
November 3, 2026   Case Laws Customs
Tea confiscation for camouflaging elephant tusks and penalties for illicit carriage require evidence of camouflage and involvement

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GST

Examination-related printing using content supplied by...

GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.

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GST November 3, 2026 Case Laws AAR
Examination-related printing using content supplied by educational institutions is a composite supply of services under Heading 9989, with printing as the principal supply and paper as an ancillary input. The institutions retain ownership and usage rights in the content, while the supplier provides the physical inputs. GST exemption applies to services supplied to educational institutions in relation to conducting examinations, including printing question papers, hall tickets, OMR sheets and answer booklets. Post-examination scanning, result processing and printing of marksheets and certificates also qualify, as does associated transportation and delivery.
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Acts Income Tax
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