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    June 8, 2026   CircularsCustoms
    Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
    June 8, 2026   CircularsCustoms
    Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
    June 8, 2026   Case LawsGST
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    June 8, 2026   Case LawsGST
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    June 8, 2026   Case LawsGST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case LawsGST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
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    June 8, 2026   Case LawsGST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case LawsGST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case LawsGST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case LawsGST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case LawsIncome Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case LawsIncome Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case LawsIncome Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case LawsIncome Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case LawsIncome Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case LawsIncome Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
    June 8, 2026   Case LawsIncome Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case LawsCustoms
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case LawsCustoms
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    June 8, 2026   Circulars Customs
    Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
    June 8, 2026   Circulars Customs
    Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
    June 8, 2026   Case Laws GST
    Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
    June 8, 2026   Case Laws GST
    Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
    June 8, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case Laws GST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    June 8, 2026   Case Laws GST
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
    June 8, 2026   Case Laws GST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case Laws GST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case Laws GST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case Laws GST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case Laws Income Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
    June 8, 2026   Case Laws Income Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case Laws Customs
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case Laws Customs
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold

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      Income Tax

      The payments received by the applicant from the distributor for...

      Software Sales Payments Classified as Royalties; TDS Deduction Required Under IT Act Section 9(1)(vi) and DTAA Article 12.

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      Income TaxAugust 5, 2015Case LawsAAR
      The payments received by the applicant from the distributor for sale of the software product are in the nature of royalty both within the meaning of section 9(1)(vi) of the IT Act and within the meaning of Article 12 of the DTAA - TDS required to be deducted u/s 195 - AAR
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