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    August 31, 2026   Case Laws Service Tax
    Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
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    August 29, 2026   Case Laws Income Tax
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August 31, 2026   Case Laws Service Tax
Nexus to coaching service excludes separately supplied study material, hostel, mess and unrelated ancillary collections from taxable value.
August 31, 2026   Case Laws Service Tax
Consistent Revenue positions on export status require CENVAT refunds for qualifying foreign-recipient business services supplied from India.
August 31, 2026   Case Laws Service Tax
Comparable-service valuation requires similarly placed recipients; new-buyer sale prices cannot value redevelopment allotments to existing occupants.
August 29, 2026   Circulars Customs
IGST payment on converted raw sugar imports requires bill-of-entry reassessment, Customs EDI payment, and GSTN-linked credit processing.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require cogent evidence; suspicion alone cannot establish GST contravention or intention to evade tax.
August 29, 2026   Case Laws GST
E-way bill reuse allegations require independent proof; suspicion alone cannot sustain goods detention or tax-evasion penalties.
August 29, 2026   Case Laws GST
Psyllium seed classification turns on condition at supply, making dried stored seeds taxable rather than GST-exempt fresh goods.
August 29, 2026   Case Laws Income Tax
Tax residency relief for Indian seafarers during COVID-19 was sought through a challenge to administrative guidance.
August 29, 2026   Case Laws Income Tax
Section 260A Fact-Finding Limits Bar Reassessment of Book Rejection, Income Estimates, and Fee-Refund Relief on Appeal
August 29, 2026   Case Laws Income Tax
Share-capital issue expenses include Registrar fees, allowing preliminary-expenditure amortisation where shares are issued to a holding company.
August 29, 2026   Case Laws Income Tax
Decoding seized numerical entries requires reasoned evidentiary support; unsupported multipliers fail, while duplicate taxation and financial incapacity defeat additions.
August 29, 2026   Case Laws Income Tax
Revisionary jurisdiction cannot replace an Assessing Officer's considered view after full disclosure and examination during assessment.
August 29, 2026   Case Laws Income Tax
Revision for alleged lack of inquiry fails where assessment records show inquiries, application of mind, and no identified defects.
August 29, 2026   Case Laws Income Tax
Interest on excess self-assessment tax refunds runs from payment where appellate relief reduces tax ultimately chargeable.
August 29, 2026   Case Laws Income Tax
Advance-tax appeal admission requires examination of claimed absence of taxable income before dismissal or remand
August 29, 2026   Case Laws Income Tax
Tax-motivated capital loss remains allowable where share transactions are genuine and lack evidence of an artificial arrangement.
August 29, 2026   Case Laws Income Tax
Transfer-pricing rules cannot benchmark independently agreed royalty payments without evidence of an associated-enterprise relationship, requiring deletion of disallowance.
August 29, 2026   Case Laws Income Tax
Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental data.
August 29, 2026   Case Laws Income Tax
Cost-to-cost reimbursements exclude value-free third-party expenses from transfer-pricing adjustment, while unsupported salary cross-charges remain adjusted.
August 29, 2026   Case Laws Income Tax
DRP directions bind assessment proceedings, barring protective AMP adjustments and methodology changes through rectification in transfer-pricing assessments.

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Income Tax

Disallowance u/s 40A(2)(a) – Professional fees paid to the s...

Assessing Officer Fails to Determine Fair Market Value, No Disallowance on Fees to Subsidiary u/s 40A(2)(a).

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Income Tax November 4, 2014 Case Laws AT
Disallowance u/s 40A(2)(a) – Professional fees paid to the subsidiary company - three situations, warranting disallowance u/s 40A(2), are joined by the word ‘or’ and are independent of each other - AO has not determined the fair market value - no disallowance - AT
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Acts Income Tax
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